(1.) In these 13 appeals, filed by M/s. Aditya Cement, the issue involved is eligibility to Modvat Credit under the provisions of Rule 57Q of the Central Excise Rules, 1944.
(2.) We heard Shri B.L. Narasimhan, learned Advocate for the Appellants, and Ms. Charul Baranwal, learned SDR for Revenue. The submissions made by them and our findings on them are recorded below.