Per K. SANKARARAMAN: The appeal by M/s. Kerala Electric Lamp Works challenges the order in appeal passed by Collector of Central Excise (Appeals), Cochin upholding the finding by Assistant Collector of Central Excise, Ernakulam-I division that Modvat credit was not admissible to them in respect of silican glass crucibles used by them in the manufacture of fluorescent tube for sintering of 'phosphor mix'. The Assistant Collector has held in his order that the subject crucibles were in the nature of equipment, apparatus or appliances used for producing the goods. On appeal by them, the Collector (Appeals) had considered their contentions and the decision cited by them in support of their submissions but distinguished the same from the question before him and held that the crucibles do not have a direct nexus with the final product, fluorescent powder. He observed that the function of the crucible is limited to act as a heating medium and it plays no direct part in the emergence of the final product. He held that, as admitted by the Appellants, the crucible is a sintering medium and is used for bringing about a change in the raw materials and therefore it clearly falls within the