Per J.H. Joglekar: This is an appeal and stay application filed by the Collector of Central Excise, Meerut.

2. When the matter was argued, it became clear that the main appeal itself could be decided at this stage. Both sides have no objection.

3. The issue involved in the appeal is whether the electrical overhead traveling (EOT) cranes is an admissible item of machinery for Modvat availment under Rule 57Q of the Central Excise Rules, 1944. The Assistant Collector held that this crane was used only for handling of the heavy machinery parts and their raw-materials. He observed that EOTs are specifically allowed with effect from 16.3.95 by virtue of Notification No. 11/95 dated 16.3.95 and, therefore, prior to this date they were not admissible. He further held that such cranes did not bring any change in any substance for the manufacture of final products. The Collector in his Order- in-appeal has observed that the cranes were used for moving heavy machinery parts from one place to other within the production hall of the plant. He observed that it was used extensively as an "appliance" for producing and processing of the final product. He thus held that the crane fell under claus