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TMI Blog1998 (6) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... . Industrial Estate, Dhatav, Roha, District : Raigad, against Order in Original No. B-III/P-II/167/96, dated 30-9-1996, passed by the Assistant Commissioner, Central Excise, Panvel-II. 2. Brief facts of the case are that the appellant availed Modvat credit on various items viz. Patch Wire, Industrial Leather Belts, Doctor Blades, Felt, Industrial Screen, P.B. endless Wire and Filter considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 57Q of the Central Excise Rules, 1944. I. Doctor Blade It is seen that the doctor blade is used to remove the contamination on rollers and cylinders fitted on paper making machine. If the contamination on rollers is not removed the rollers can get jammed and the quality of the paper is affected. As per Rule 57Q, capital goods must have a nexus between the role of the item and the manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion Carbide India Ltd. - 1996 (86) E.L.T. 613. Therefore though they have claimed credit under Rule 57Q, if the same is not available under that rule then benefit under Rule 57A may be extended to them. The appellant had claimed benefit under Rule 57Q and therefore benefit under Rule 57A cannot be automatically granted to them, if the items are not found eligible under Rule 57Q. In this case I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom one place to another and pass the same through machine. I agree with the appellant that the wet paper cannot be moved otherwise through machine by any other mechanical means. This apart the other function of felt is to extract excessive water contents from the wet paper to dry it. I, therefore feel that felts are capital goods under Rule 57Q as the same have a part to play for bringing about t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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