1997 (5) TMI 285

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...., for the Respondent. [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. Hose....

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....ld. Chartered Accountant for the appellants and Shri Gurdeep SIngh, the ld. DR for the respondents, we find that several of these items 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....