R. Jayaraman, Member (T)

1. The aforesaid four appeals from the Department involve consideration of the common issue - namely eligibility of Modvat Credit on graphite anodes and titanium metal anodes used in the electrolysis of brine solution for obtaining caustic soda lye. The common issue involved is whether, they come under the excluded category of item figuring in the explanation to Rule 57A. Hence both the sides preferred to advance common arguments. They were heard together and all the Appeals are proposed to be disposed of by this common order.

2. E. 479/90 is directed against the order in appeal passed by Collector (Appeals) bearing No. GSM. 284/90 B. III dated 20-9-1989 allowing the appeal of the respondents and permitting availment of modvat credit in respect of Titanium metal anodes. The other three appeals listed at S. Nos. 2 to 4 above have been filed by Collector of Central Excise, Baroda against the common order of the Collector (Appeals) bearing No. 208/90 dated 16-4-1990, under which he allowed the three appeals of the respondents, thereby holding that duty paid on graphite anodes used in the electrolytic cell for manufacture of caustic soda is eligible for modv