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TMI Blog1998 (2) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Central Excise, Calcutta-II against the Order passed by the Commissioner of Central Excise (Appeals) granting the benefit of Modvat credit in respect of aluminium sheets used by the respondents in the manufacture of their final product, `Plywood . 2. Shri T. Premkumar, learned SDR for the Revenue submits that the aluminium sheets cut to specific shape, are used for the purpose of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said case that the surface plates in stainless steel are essential parts of machinery and are not accessories. He, thus concluded that aluminium sheets are capable of being repeatedly used and are, in fact, being used repeatedly by the respondents herein and therefore, the same cannot be held to be inputs covered by the main provisions of Rule 57A. He also reiterated the grounds of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbide India Ltd. v. Collector of Central Excise reported in 1996 (88) E.L.T. 613 (T) = 1996 (15) RLT 144 (NB). In view of this, he prays for rejection of the appeal. 4. I have carefully considered the submissions of both sides and have also gone through the judgments referred to by both sides. I find that the issue is no more res integra and is covered by the Tribunal s Order dated 30-12-1996 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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