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TMI Blog1997 (3) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... e for Respondent. There is, however, an application praying for decision on merits taking into account the submissions made therein and on record. Accordingly, I have heard learned JDR Shri S.N. Ghosh for the Revenue. 2. He submits that the issue involved in this appeal of the Revenue is whether Modvat credit is available in respect of an input described as "coated abrasive paper" which is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 13-6-1995 has dismissed Revenue's Appeal (No. E-312/90) arising out of Order-in-Appeal No. 80/SH/89, dated 22-12-1989 passed by the lower appellate authority and relied upon by that authority in the present impugned order. He, however, submits that the foregoing judgment of the Division Bench of Eastern Zone has not noticed SRB's judgment in Indian Plywood (supra). 4. I have considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' is known as a `tool' in the commercial parlance. Grinding wheel is generally known as a tool. Function of the `abrasive paper' is merely to give a high-grade finish to plywood, blockboard etc. Its function is not that of shaping the plywood or blockboard in the sense that the plywood or blockboard have already been shaped. These are further subject to polishing or finishing for producing the hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the question of two commodities having the same function, and yet the commodities being different, we recall Hon'ble Supreme Court's observations in Jain Engineering's case [1987 (32) E.L.T. 3 (S.C.)] which are as follows :- "9. It has been held by the Appellate Tribunal and it is also the contention of the learned Additional Solicitor General that bushings and bearings are identical arti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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