Jyoti Balasundaram, Member (J)

1. In these appeals the question that arises for consideration is the eligibility or otherwise of the goods manufactured by the appellants to MODVAT credit under Rule 57-I of the Central Excise Rules in respect of aluminium ingots (inputs in terms of Order No. 22/5/86-TRU dated 7-4-1986 issued by the Government of India under the second proviso to Rule 57G(2) and Government of India Order No. 332/30/87-TRU dated 2-11-1987.

Appeal No. 58/89-NRB - Details

2. The appellants manufacture aluminium pistons, pins and rings falling under Heading 8409 and 8714 which are chargeable to duty on an ad valorem basis. The products are manufactured out of aluminium alloy ingots falling under Heading 76.01. The aluminium pistons and aluminium ingots are specified final products and inputs as per Notification No. 177/86-C.E. and accordingly the appellants were availing credit of duty on inputs received in his factory and utilised in the manufacture of final product after filing requisite declaration. As per Rule 57G of the Central Excise Rules a manufacturer of final products may take credit of duty paid on the inputs received by him provided they are accompanied by