2001 (7) TMI 1137

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....Gaur, Consultant, for the Respondent. [Order]. -  These are three appeals filed by the Revenue being aggrieved with the common Order-in-Appeal dated 26-8-1999 passed by the Commissioner of Central Excise (Appeals), Bhopal. The matter relates to the Modvat credit in respect of (1) Castings of iron-pan classifiable under sub-heading No. 7325.10; (2) Spares for Hoist classifiable under Hea....

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....nal's decision in the case of Titagarh Indus. Ltd. v. CCE, Calcutta-III, 1999 (113) E.L.T. 518 (T), wherein the Tribunal has observed that the slag pots used for collecting red hot liquid wastage metal which comes out from the electric arc furnace are eligible goods for Modvat credit in terms of Rule 57Q of the Rules. As regards the spares for hoist, reliance has been placed on the Tribunal's deci....