V.P. Gulati, Member (T)

1. This is an appeal against the order of the Collector of Central Excise (Appeals), Madras, dated 13-4-1989. Brief facts of the case are that the appellants claimed the benefit of MODVAT credit in respect of coated Titanium Anodes falling under Tariff sub-heading 8108.00 utilised in the manufacturing process of caustic soda. The Anodes are used in the electrolysis process leading to the production of caustic soda. The claim was rejected by the lower authorities.

2. The learned Advocate for the appellants pleaded that the matter was covered by the ruling of the West Regional Bench of the Tribunal vide their order in the case of Gujarat Alkalies & Chemicals Ltd. v. Collector of C.Ex., reported in MANU/CM/0039/1989 : 1989 (41) ELT 424 (Tribunal), wherein the Tribunal has held that Titanium Metal Anodes were eligible for the benefit of MODVAT credit and drew our attention to the findings of the Tribunal set out in para 8 of the order, which for convenience of reference are reproduced below:

"Anodes are necessary in the electrolysis process for the manufacture of caustic soda lye. These anodes can be of Graphite or Titanium Coated Metal Anodes, which is report