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TMI Blog1991 (8) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Jayaraman, Member (T)]. Both the aforesaid appeals have been filed against the same order. During the hearing the Ld. advocate Shri J.J. Bhatt stated that the appeal No. 52/91-BOM is a duplication of appeal No. 51/91 because one of the appeal was filed by the parties directly and the other was filed by the solicitors. Hence, he requested that the appeal No. 52/91-BOM may be treated as sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Asstt. Collector was confirmed and the appeal was rejected. Hence, the present appeal before us. 3. Shri Bhatt pleaded that release paper is a special kind of paper manufactured from long staple cellulose fibres, further treated with a releasing agent. He also produced a write-up on the use of casting paper in the production of artificial leather cloth using the transfer process. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, on the other hand, contended that the release paper acts only as a release media and it is an appliance and does not get consumed after one use and this paper also does not form part of the final product. Hence, it cannot be treated as component or even consumable. Hence, Modvat benefit cannot be extended. 5. After hearing both the sides, we find that the North Regional Bench has taken the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uence in deciding release level. A PVC paper has to have enough release to be able to peel off the cast film, but sufficient adhesion to retain the film during the process without pre-release. This is obtained by using a release agent which cross-links with the film formed and has orientated non-reactive groups at the paper surface. 6. From the above, we are of the view that the release paper do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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