1997 (5) TMI 285

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..... [Order per : K.S. Venkataramani, Member (T)]. The issue in both these appeals relates to eligibility to Modvat credit on capital goods under Rule 57Q of the various materials which are as follows :- Appeal No. 158 : 1. Foundry fluxes 2. Refractories 3. Wires cables; 4. Raming mass; 5. Transformer; 6. Thermocouples 7. Hoses 8. Beams angles 9. Tubes pipes; 10. E.O. .....

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..... have been held to be eligible for such Modvat credit in the appellants own case by this Bench in its Order No. 1521/97-WRB, dated 14-4-1997 [1999 (112) E.L.T. 494 (Tribunal)]. There is also another recent Order No. 1364-66/97-WRB, dated 27-3-1997 [1998 (99) E.L.T. 620 (T)] in the case of M/s. Kalyani Steels Ltd. v. Commissioner of Central Excise, Pune, which covers some of the materials involved .....

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