1998 (7) TMI 251

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..... sue for determin- ation in this appeal filed by the Revenue against the order of the Collector of Central Excise (Appeals), Raipur is the eligibility to Modvat credit on dandy covers, dryer felt, press felt, industrial cloth and synthetic cloth used on paper machine by the respondents herein who are engaged in the manufacture of paper falling under Chapter 48 of the Schedule to the CETA, 1985. Tod .....

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..... case of Union Carbide v. Collector of Central Excise, Calcutta reported in 1996 (86) E.L.T. 613 upheld the decision in the case of Straw Products. The relevant paragraphs of the Larger Bench decision are Paras 23 to 26 and 28. Since the Larger Bench has already held that the items such as felt, wire mesh and synthetic cloth which are parts of machines are not covered by the exclusion clause of the .....

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