V.P. Gulati, Member (T)

1. This appeal is against the order of the Collector of Central Excise (Appeals), Madras. The issue involved in the appeal relates to eligibility to MODVAT credit in respect of Molybdenum plates and Tungsten nozzles. The learned lower appellate authority has held that MODVAT credit is not available in respect of the two items in view of the proviso to Rule 57A under which machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods are not considered as inputs for the purpose of MODVAT credit Under Rule 57A and that the two items are in the nature of apparatus or appliances. The learned lower appellate authority has also relied upon the decision of the West Regional Bench in the case of Mukund Iron and Steel Works Ltd. v. C.C.E., reported in MANU/CM/0001/1989 : 1990 (45) E.L.T. 84 (Tri.) and has referred to the observation of the Tribunal in that case that the materials which are required for effective functioning and maintenance of the machinery would stand excluded from the purview of the MODVAT Scheme. Adverting to the use of the two items, the learned lower appellate authority has entered the fol