ORDER
G.N. Srinivasan, Member (J)
1. The question involved in these appeals are whether Modvat credit can be granted for following inputs :
(1) X-ray films
(2) Flow Guide Developers
(3) Flow Guide Dye Penetrants
(4) Steel Shots
(5) Graphite Stopper Heads
(6) Carbon Dioxide
(7) Refractories
Originally one appeal has been filed and thereafter other two appeals have been filed as there are other show cause notices involved. The COD’s have been filed and the same are excused as it is mere technical delay. This has arisen due to the judgment of the Tribunal in Kolsite India Ltd. case 1998 (99) E.L.T. 564. The delays are excused. Now all the three appeals are taken.
2. In respect of the above matters, after hearing both parties, I am of the view that the issues are covered. As far as the first three items are concerned, viz. X-ray films, flow guide developers and flow guide penetrants, the judgment of the Tribunal in the case of Walchandnagar Inds. Ltd. v. C.C.E. -1996 (83) E.L.T. 117 where the Tribunal has held that the in respect of X-ray films Modvat credit should be granted and the other two items flow guide developers and flow guide penetrants are the inputs which are used for the X-ray purposes and it is not in dispute that the goods were used in or in relation to the manufacture of final product, therefore they are also entitled to Modvat credit.
3. As far as steel shots are concerned the same are inputs in view of the judgment of the Tribunal in Hindalco Industries Ltd. v. C.C.E. -1996 (88) E.L.T. 519 and this item is entitled to Modvat credit.
4. As far as the next item graphite stopper heads is concerned, in para 5 of the said judgment of Hindalco Industries Ltd. v. C.C.E. -1996 (88) E.L.T. 519 the Tribunal has referred to the judgment of the larger bench in Union Carbide of India v. C.C.E. – 1996 (86) E.L.T. 613. Therefore since this is a part of the machinery which is not an excluded item in the excluded category provided under Rule 57A, this item is entitled to Modvat credit.
5. As far as carbon dioxide is concerned, the judgment of the Tribunal in Wheels India Ltd. v. C.C.E. -1994 (69) E.L.T. 71 is applicable and that item is entitled to Modvat credit.
6. As far as refractories are concerned, it has been decided in the case of Hindalco Industries Ltd. v. C.C.E. -1996 (88) E.L.T. 519 that this item is eligible for Modvat credit.
7. Hence all the three appeals are allowed with consequential relief according to law.