9911796707
TMI Blog1999 (4) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... stt : Raigad (hereinafter referred to as `appellants ) were denied Modvat credit on (i) Vacuum Box (ii) Tri Disc Refiner with auto control (iii) Disc for 20" D.D.R. (iv) Control Panel (v) Fourdrinier Wire cloth (P.B.) Endless and (vi) Regular Felts as they were not used for production, processing or bringing out any change in the substance of the manufacture of final products. 2. The personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per machine by which speed of the paper machine is regulated for smooth and proper functioning. The speed has to be regulated so as to suit the formation of paper as per the required thickness of paper. (v) Fourdrinier P.B. Wire : It was wrongly shown in Annexure to Show Cause Notice as Industrial Screen Cloth. The appellants further submit that it can be verified from the Invoice No. 654, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents and accessories which help or assist in the process of manufacture. 5. The Vacuum Box was help in removing water contents in the pulp wherein paper was dried. Thus I find that it was used in manufacturing process. 6. The Tri. Disc. Refiner with Auto Control used for the refining pulp which contains chips and strong fibres which improves formations and quality of the paper. Thus I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 21-9-1995 and the description shown in the invoice is Fourdrinier Wire Cloth. (P.B.) Endless, falls under Chapter sub-heading No. 7414.90. The Assistant Commissioner has also allowed the credit on said item (page No. 2, para No. 4). I find that the item covered under Rule 57Q. 10. The Regular Felts is concerned, I find that the Wet Paper cannot be moved otherwise through machine by any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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