1997 (1) TMI 317

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..... al is whether membrane filter disc which the appellant contends was used in the manufacture of pharmaceutical products, is an input in terms of Rule 57A. 2. The Representative of the appellant, says that the goods are nothing other than filter paper. This is used, in the filter machine in the appellant s factory to filter liquid pharmaceutical products so as to remove unwanted solid particulate .....

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..... the ribbon has to be identified with the typewriter. 4. It was the ratio in Union Carbide India v. CCE that spares of machines and other goods referred to in the exclusion clause (1) were eligible inputs under Rule 57A. On this basis, the decision held that felt stainless wire cloths, wire mesh etc. are part of machines or machinery used for manufacture paper were eligible inputs under Rule 57A .....

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..... y cited by the Departmental Representative, the typewriter ribbon, in my view, would qualify to be a part of the typewriter; the typewriter would not be complete without the ribbon in the sense that it could not perform without the ribbon, the function for which it was designed and has to be used. The analogy would seem to support the appellant. 5. Appeal allowed. Impugned order set aside. - .....

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