K. Sankararaman, Member (T)

1. These two appeals filed respectively by M/s. Hindustan Motors Ltd. and Collector of Central Excise, Calcutta-II, arise from the same order-in-appeal No. 20/Cal-II/90 dated 29-1-1990 passed by the Collector of Central Excise (Appeals), Calcutta, in terms of which the first-mentioned appellants were held to be not eligible for Modvat Credit in Respect of Resins used by them in the manufacture of Sand Moulds, in turn used for producing castings for parts and accessories of motor vehicles. The finding to the above effect was originally that of the Assistant Collector of Central Excise, Rishra which, on appeal by them, was upheld by the Collector (Appeals) in his impugned order. He, however, held that the demand beyond the time-limit of six months was not enforceable. The decision on merits has been challenged by the Company while that on limitation by the Collector, Calcutta-II.

2. S/Shri S.K. Bagaria and J.P. Khaitan, learned Advocates, appeared for the appellants. Shri Bagaria started his argument with the submission that for availing Modvat benefit three conditions are to be satisfied. The first is that both the inputs and the final products should