1999 (11) TMI 221

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..... e facts of this case are as briefly stated below :- The appellants are manufacturers of iron and steel products falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985 and are availing the Modvat credit facility in respect of inputs under Rule 57A of the Central Excise Rules, 1944. During the period June to August, 1993, the appellants took Modvat credit of the duty paid .....

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..... ainst this decision of the adjudicating authority, the Commissioner of Central Excise upheld the decision of the adjudicating authority in respect of nozzles while reversing that authority s decision in respect of the remaining goods. It is against the disallowance of Modvat credit on nozzles by both the lower authorities that the present appeal has come up for hearing before the Tribunal. 2. I .....

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..... d by the excluded category under the Explanation to Rule 57A of the Central Excise Rules and hence not eligible for Modvat credit under the said Rule. The learned Advocate, addressing the Bench with reference to both the aforecited decisions, has submitted that the decision of the Tribunal in the case of Panchmahal Steel Limited is no longer good law on the issue of modvatability of nozzles in the .....

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..... category of the Explanation ibid. On the other hand, in the case of Modella, the Tribunal considered the ratio of the decision of the Tribunal s Larger Bench in the case of Union Carbide India Limited (supra), wherein the Larger Bench had come to the conclusion that parts of machinery were not covered by the exclusion clause under the Explanation ibid and hence eligible inputs for the purpose of .....

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..... ns made before me, I would agree with the point argued by the learned Advocate with reference to the decisions of the Tribunal in the cases of Union Carbide India Limited and Modella. Accordingly, I would follow the ratio of the decision of the Tribunal in the case of Modella and hold that the tundish nozzles used by the appellants for transferring molten metal from one part to another part of the .....

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