1997 (7) TMI 363

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....spondent. [Order]. - This appeal arises from the order-in-appeal dated 9-1-1995, denying the benefit of Modvat credit in respect of Molywire in the manufacture of filaments for bulbs/tubes, which is consumed during the process but held to be hit by the exclusion clause under Rule 57A of the Central Excise Rules. While passing the order, the Collector (Appeals) has followed his previous order....

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....the Tribunal in their own case has extensively quoted the judgment of Kalpana Lamps & Components Ltd. and following the ratio allowed their claim. She submits that the ratio of these judgments squarely apply to the facts of this case. She also points out that clarification has also been issued by the Central Board of Excise and Customs clarifying Molywire as an input for electric bulb. 3. ....