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TMI Blog2010 (3) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... to take credit of the 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Control), Appellate Tribunal has referred the following substantial question of law for adjudication by this Court:- "Whether the Appellate Tribunal, after having found that Felts, Metal cloth, Phosphor Bronze, Wire cloth, Wire mesh and Dandy cloth are parts of machine and used in relation to the manufacture of specified final products, is correct in holding that these parts of machine are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly or indirectly and whether contained in the final product or not. According to section 57B, the manufacturer of final products shall be allowed to take credit of the 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 use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause 57A of the Act. In fact, in Escorts Mahle Ltd.'s case (supra), even parts of machinery would be eligible for modvat credit. In case Collector of Central Excise v. Zenith 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 Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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