1998 (2) TMI 238 - AT - Central Excise

Summary

The Revenue appealed against the Commissioner (Appeals) decision on whether wire mesh and felts are eligible as inputs. The Commissioner (Appeals) ruled in favor of the party, citing relevant case law. The Tribunal upheld the decision, stating that Modvat credit is admissible on wire mesh and felt used in manufacturing paper and paper boards. The appeal by the Revenue was dismissed.