S.K. Bhatnagar, Vice President

1. These are appeals against the order of Collector (Appeals), New Delhi.

2. The learned Counsel has stated that the main issue relates to interpretation of MODVAT Rule 57F (3) which provides, inter alia, that the credit could be allowed in respect of any inputs utilised in the manufacture of any of the final products.

3. The appellants stated that for the purpose of manufacturing Aluminium Copper Winding Wire and conductors, the essential raw materials which are required are: aluminium wire rods, strips and flats and wires and also copper wire bars, rods, strips and flats. It is stated and submitted that in accordance with the provisions of Rule 57A of the Central Excise Rules, 1944 (hereinafter referred to as the said rules) and the relevant Notifications issued thereunder, the appellant is entitled to take credit on account of duties of excise paid on the said items of aluminium and copper and utilise such credit towards the payments of duties of excise leviable on the final products manufactured by the Appellant, namely aluminium/copper winding wires and conductors.

4. The appellants, on or about 4-4-1989 had made the declaration under Rule 57G o