Per Justice U.L. Bhat: These appeals have been heard together and are being disposed of by this common order as they involve common questions of law. The appeals E.601/90, E.737/90 and E. 19/91 were referred to a larger Bench by the Western Regional Bench by an order reported in 1993 (68) ELT 452. This was followed by reference of appeal E.49/92 by the Eastern Regional Bench by an order reported in 1993 (68) ELT 603. The other appeals were referred by brief orders. We have heard learned counsel appearing for the various appellants Shriyuts Lakshmi Kumaran, R.C. Gupta, Arun Mehta, S.K. Bagaria, K.K. Kapoor, T. Gunasekaran, G. Prabhakara Sastry, C. Willingdon and the Senior Departmental Representative, Sri Sanjeev Sachdeva.

2.The respondent in Appeal E.332/94 and the appellants in other appeals are manufacturers of excisable final products. They availed modvat credit in respect of certain goods claimed as inputs as defined in Rule 57A of Central Excise Rules, 1944. The jurisdictional Assistant Collectors disallowed modvat credit. In the case relating to appeal E.332/94, the Collector (Appeals) set aside the order, holding that the respondent was entitled to benefit of modvat cred