S.K. Bhatnagar, Vice-President

1. These appeals have been filed against the order of the Collector (Appeals), New Delhi.

2. Both the sides submitted that in all these appeals issues regarding admissibility or otherwise of Modvat credit in respect of the items in question are involved.

3. These items and their particulars have been shown in the chart filed by the respondents and agreed to by the learned DR and incorporated in the form of annexures to this order.

4. On 15-2-1991 both the sides stated that as regards items 1 to 7 in Annexure I in the issue involved relates to deemed credit in respect of these items which appear in the deemed credit order of 7-4-1986 (prior to amendment) which were wholly exempted from duty under conditional notifications and had been purchased from the market. This issue has already been decided by the Tribunal in series of orders, the latest being A/532-542/90-NRB dated 20-12-1990 and therefore similar orders may be passed.

5. As regards items at S. Nos. 8 to 12 (Annx. I), the learned DR stated that they are not used as inputs for the manufacture of final products but are only used as materials for producing sand moulds and sand cores and therefore M