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TMI Blog1996 (7) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed by M/s. BCR Ltd., involving common issue. 2. The short point to be considered in these appeals is whether parts of paper making machine are eligible for modvat under Rule 57A of the Central Excise Rules, 1944. 3. Shri M.P. Devanath, learned Advocate appearing for the appellants submitted that there were conflicting decisions on the issue of eligibility of Modvat credit in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. On appeal filed by the Assessee, while upholding the view of the Assistant Collector, Collector (Appeals) observed that from the details of function of these items, it is evident that these are actually needed for performing certain task and are attached to the manufacturing machine to adapt them to a particular use in the process of manufacture of paper. Hence, Wire Felt and Wire Machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formed. It moves on moving wire mesh (endless) and is allowed to fall on felt (cotton, woollen or synthetic). The moving felt carries the pulp web to the drier and is calendered or pressed being wound on rolls and treated further. Wet paper is passsed between Dandy Rolles covered with Dandy cover so as to smoothen the surface of the paper. These articles are damaged in the process and require repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her hand, the decisions in Gujarat Alkalies Chemicals Ltd. v. Collector of Central Excise. 1989 (41) E.L.T. 424 (Tribunal), WRB. Cominco Binani Zinc Ltd. v. Collector of Central Excise 1990 (48) E.L.T. 283 (Tribunal) SRB. Travancore Cochin Chemicals Ltd. v. Collector of Central Excise 1990 (50) E.L.T 172 (Tribunal) SRB. Collector of Central Excise v. Standard Alkali 1992 (59) E.L.T.127 (Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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