V.P. Gulati, Member (T)

1. These are appeals against the order of the Collector of Customs & Central Excise (Appeals), Madras, dated 30-3-1988.

2. The short point to be decided in the appeal is whether the inputs used in the making of sand moulds which are used in turn for making the castings can be taken to be inputs having been used in the manufacture of steel castings for the purpose of availing MODVAT credit under Rule 57A.

3. The learned lower authority has held that inasmuch as the inputs used in the manufacture of sand moulds are concerned these are to be taken to have been used in relation to the manufacture of sand moulds, which have to be considered as in the nature of equipment or apparatus which are specifically excluded from the purview of the MODVAT credit in terms of Rule 57A. The findings of the lower authority in the impugned order are as under:

"If the result of manufacture, with the inputs, is machinery, equipment, appliance etc. then such inputs cannot be said to be used in the making of steel castings. Machinery, plant, equipment, appliances etc. are not covered by the word 'input' used in Rule 57A of the Central Excise Rules. Appellants have stated that sand