Per Shri T.P Nambiar : Since no demand is quantified in this case the Stay Petition has become infructuous and the same is dismissed as such.

2. This appeal is filed by the appellants against the Order-in-Appeal dated 23.2.94 passed by the learned Collector of Central Excise (Appeals), Calcutta. In terms of the impugned order, he allowed the appeal of the Department by way of remand to the Assistant Col lector for correct determination of the amount of credit taken and utilised wrongly by the appellant company herein, inasmuch as the amount of duty demand was not calculated on the basis of the credit, taken as contended by the appellants before the lower appellate authority. In order to appreciate the case it is necessary for us to deal with the brief statement of facts pertaining to the instant case.

3. The appellant company carries on business of manufacturing motor vehicles falling under sub-headings of the Chapter 87 of the Central Excise Tariff Act, 1985. The appellant company also manufactures internal combustion engines of motor vehicles. Shovels and Cranes and Steel Ingots and Steel Castings. The appellants are entitled to avail of Modvat facility in respect of the input