2010 (3) TMI 158

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..... sel, for the petitioner. None for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal, vide its order dated 6.7.2001, has referred the following substantial question of law for adjudication by this Court:- "Whether modvat credit is admissible on wire Cloth and Felt when the same neither fall under the category of inputs under Rule 57-A as the sa .....

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..... he specified duty paid on the inputs used in or in relation to the manufacture of final products, whether directly or indirectly and whether contained in the final products or not, namely, (i) the inputs, which are manufactured and used within the factory of production, but according to section 57B (2), the manufacturer of the final products shall not be allowed to take credit of the duty paid on .....

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..... Papers 2002 (146) ELT 518 (P&H), a Division Bench of this Court held that use of wire mesh and felt are to be inputs and assessee is entitled to claim modvat credit. Similar view was taken by a Division Bench of this Court in case Commissioner of Central Excise v. Sukhna Paper Mills and Anr. 2002 (82) ECC 469. In view of the above, we are of the considered view that use of wire cloth and felt wo .....

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