Modvat credit admissibility on disputed inputs upheld where earlier orders in the assessee's own case supported the claim.

Modvat credit was held admissible on the disputed inputs under Rule 57A because the departmental reliance on earlier decisions about moulds and foundry fluxes was found inapplicable to the facts. The Tribunal noted that in the assessee's own earlier proceedings, credit on the same issue had already been allowed, and the lower authorities had followed those orders. No infirmity was found in granting credit, so the departmental challenge failed.

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Issues: Whether Modvat credit was admissible on the disputed inputs under Rule 57A of the Central Excise Rules.

Analysis: The departmental reliance on earlier decisions concerning moulds and foundry fluxes was found inapplicable to the facts of the case. The Tribunal noted that in the respondents' own earlier proceedings, Modvat credit had already been held admissible on the same issue. Since the authorities below had followed those earlier orders in the respondents' own case, no infirmity was found in the order granting credit.

Conclusion: Modvat credit was admissible to the assessee, and the departmental challenge failed.

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