1997 (1) TMI 475

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....he Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In these two appeals, the benefit of Modvat credit has been denied by the authorities below on the following items: (1)     Graphite Block/Anthracite Based Carbon Block (2)     Acilol - 1214 (3)     Glass Filter C....

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....order of the Tribunal cited supra, we hold that items (1) to (7) are entitled to the benefit of Modvat as already held by the Tribunal. Regarding Aquagraph 77, the appellants explained that it is used as a water based colloidal graphite. It forms a colloidal solution when mixed with water in concentration of 1.5%. It is used for the manufacture of continuous cast aluminium coils. It gives a fine l....