The Zell Battlecruiser is the flagship of the coup'd etat leader Eonia Transbaal.
The Zell flagship is fought in the titular "final battle" in the penultimate chapter in the game where the Elsior and its Angel Wing confront Eonia at Transbaal. It is one of the toughest ships to take down but as long as Tact made clear of his choice with his chosen Angel, the battle will not be too difficult. The ship by itself is very durable but nowhere near like the Zerremund, although, it has enough firepower to take down an Emblem Frame if the player is careless.
At the end of the fight, the Zell, with Eonia inside, are destroyed by the Chrono Break Cannon.