Per Jyoti Balasundaram :

The sole issue for determination in all these appeals is the eligibility for modvat credit of caustic soda, hydrofloric acid, hydrochloric acid, nitrogen gas and oxygen gas used as inputs in the manufacture of monochrome picture tubes. The Appellants herein are engaged in the manufacture of picture tubes for black and white TV sets classified under Chapter 85 CETA, 1985. The inputs and outputs are covered by the modvat scheme and were duly declared to the Department. Show cause notices were issued seeking to deny modvat credit on the ground that the disputed items were in the nature of apparatus/appliances and, therefore, not covered by the definition of inputs in terms of Rule 57A of the Central Excise Rules. The Assistant Collector confirmed the denial of modvat credit on the items in question and the lower appellate authority upheld the orders of the adjudicating authority. Hence these appeals, as follows :