V.P. Gulati, Member (T)

1. These two appeals are against the common impugned order of the Collector or Central Excise (Appeals), Madras dated 29-4-1988. Therefore, the appeals filed before the Tribunal are also being disposed of by a common order.

2. The issue involved in the appeals relates to the benefit of MODVAT credit in respect of the following items - (i) Chipper knives (ii) Wire netting (iii) Dandy covers (iv) Wollent felts (v) Transmission and conveyor belting and aso (vi) hydrochloric acid (vii) P.M. acetate (viii) alfloc powder (ix) bleaching powder and (x) Soda Ash. The use of each of these items is stated to be as under:-

(i) Hydrochloric Acid:- It is used in cleaning of the wire mesh whenever the same is clogged with fibrous material and dirt.

(ii) P.M. Acetate: - It is used as a slimecide to avoid formation of slime in the pipe line during process.

(iii) Alfloc Powder: - This is used in the boiler water treatment but not for maintenance of boiler.

(iv) Bleaching Powder: - Bleaching Powder is used as a germicide in the water treatment instead of chlorine when the same is not available. Chlorination process is stated to reduce the slime formation in the pipe line and is