1997 (12) TMI 361

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..... DR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The issue involved in this appeal is the eligibility of Modvat credit on carbon block/brush under Rule 57A of the Central Excise Rules. The appellants manufacture tin plate falling under Heading 72.20 of Central Excise Tariff Act. They availed of Modvat credit on carbon block/brush. The jurisdictional Assistant Commissioner .....

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..... been stated therein that carbon blocks/brushes are part of cathode assembly as contacts to maintain electrical continuity in passing current from travelling strip which must act cathodic in electrolyte for deposition of tin ions. The write up further states that in continuous tin plating of steel strip; without carbon brushes/blocks either no current would pass if rotating copper drums and statio .....

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