K. Sankararaman, Member (T)

1. M/s. Cans & Closures Ltd. have filed this appeal aggrieved with the Order-in-Appeal dated 26-2-1990 passed by the Collector of Central Excise (Appeals), Calcutta whereby he set aside the Order-in-Original dated 4-2-1989 passed by the Assistant Collector of Central Excise, Rishra Division, allowing the appeal filed by the Assistant Collector (Tribunal and Review) under the directions of the Collector of Central Excise, Calcutta-II. The Assistant Collector of Central Excise, Rishra Division had accepted their claim for grant of Modvat benefit in respect of cleaning reducer, coating reducer and vinyl reducers used by them in the manufacture of pilfer-proof caps and crown corks. On appeal by the department, as aforesaid, the Collector (Appeals) held that these goods do not constitute inputs used in the manufacture of the specified final products. He, therefore, allowed the department's appeal. The Assistant Collector's order was, therefore, set aside and the department's appeal allowed.

2. Shri B. Saha, learned Counsel for the appellants appeared for them during the hearing of the appeal. He submitted the Collector (Appeals) erred in holding that the c