ORDER

Per Justice U.L. Bhat: A common question of law arises in these appeals. They have been heard together and are being disposed of by this common order.

2. The appellant in Appeal E.209/89—M AS is a manufacturer of steel castings and machinery parts under Chapter Nos.73 and 84 of Central Excise Tariff. Appellant sought to avail Modvat credit on inputs in relation to the final product of steel casting. Chemicals and resin are used in making sand mould. Sand moulds are used in the manufacture of steel castings. The Superintendent issued notice stating that the appellant was not eligible to take credit of duty paid on such inputs for making sand mould. The appellant asserted the right to take such credit. The Assistant Collector rejected the claim and on appeal, this order was confirmed by the appellate Collector. The common appellant in appealsE.405 to408/94 is a similarly situated manufacturer who also suffered similar adverse orders.

3. The South Regional Bench which heard Appeal E. 209/89 referred it to a larger Bench. Consequently, the remaining appeals were also referred to a larger Bench. That is how these appeals have come up before this larger Bench.

4. Shri K. Narayanan, Adv