2007 (2) TMI 145 - AT - Central Excise

Cenvat credit on wire cloth in manufacturing of paper and paper board Wire cloth being used as replaceable goods in the course of manufacture credit is admissible.- Moreover Wire cloth is essential for manufacture of paper

Summary

The Appellate Tribunal CESTAT, Ahmedabad rejected the department's appeal against the Commissioner (Appeals) order denying Cenvat credit on wire cloth used in paper manufacturing. The Commissioner's decision was upheld based on the essential nature of wire cloth in paper production, following a precedent set by the Punjab & Haryana High Court.