K. Sankararaman, Member (T)

1. The appeal by M/s. Associated Cement Companies Ltd., received by the Registry on 27-10-1988 arises from the order in appeal received by them on 26-7-1988. It is thus late by one day, the last day for filing the appeal being 26-10-1988. The delay has been explained by the learned consultant, Shri R.M. Das appearing on their behalf, as due to postal transit. They had sent the appeal by registered post from Bombay on 22-10-1988 and it is marginally late, by one day. He pleaded that the delay may be condoned and the appeal heard on merits.

2. Shri M.N. Biswas, learned SDR, has no objection. The request is allowed and the delay condoned.

3. The appeal is against the order in appeal passed by the Collector of Central Excise (Appeals), Calcutta, rejecting their appeal before him filed by their Khalari Cement Works challenging the decision of the Assistant Collector of Central Excise, Ranchi Division rejecting their application for availing modvat benefit in respect of various goods claimed to be used in or in relation to the manufacture of cement. The Collector (A) had partly allowed their appeal to the extent of granting the benefit only in respect of gri