WALCHANDNAGAR INDS. LTD Vs. COLLECTOR OF C. EX.

JUDGEMENT

(1.) SINCE both the appeals consideration of the common issue, they were argued together and they are proposed to be disposed of by this common order.

(2.) APPEAL No. 409/88 is directed against the order -in -appeal No. AMP -180/PN -85/88 (F. No. V -2 (84 CETA) 517/87), dated 1 -9 -1988, while Appeal No. 664/91 is against the order -in -appeal No. SDK -140.B.II/91 (F. No. V. 2 (73) 826/90), dated 4 -7 -1991.

(3.) THE facts are not discussed herein because both the appeals are issue based appeals. The issue involved is, whether X -ray films used for testing welded pumps, reactors and other parts of various machines and equipments would be eligible for Modvat credit under Rule 57A of the Central Excise Rules. Both the appellants are engaged in the manufacture of various machineries like nuclear reactors, boilers, centrifugal etc. and as per the customers requirement, in the case of highly sophisticated machines, the welded parts are to be subjected to radiography test so as to detect any defects. For this radiography test, they bring in X -ray films, which were claimed as inputs being eligible for Modvat credit under Rule 57A of the Central Excise Rules. However, this claim was rejected by the lower authorities and hence the appellants have come up before the Tribunal.