9911796707
TMI Blog2000 (11) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Jyoti Balasundaram, Member (J)]. The Revenue has filed the above application in terms of Section 35G (1) of the Central Excise Act, 1944 for reference of the following question of law purported to have arisen out of Tribunal s Final Order No. 519/98-C dated 2-7-98 : Whether the items (i) Dandy Covers (ii) Dryer Felt, Press Felt, Industrial cloth, and (iii) Synthetic Wire, which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Tribunal which was disposed of vide Final Order No. 591/86-C.E. dated 2-9-87, holding that the items are eligible to credit in the light of the Larger Bench decision in the case of Union Carbide reported in 1996 (86) E.L.T. 613 and rejecting the appeal of the Revenue. Hence this application. 3. The learned DR draws our attention to the orders of the Tribunal in the case of C.C.E. v. Amrit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in para 35 that it agrees with the findings recorded by the Larger Bench of the Tribunal in the case of Union Carbide India v. C.C.E. [1996 (86) E.L.T. 613] holding that Felts, Phosphor Bronze, Stainless Steel Wire Cloth, Wire Mesh and Dandy cloth used as parts in machine or machinery in the manufacture of paper and paper products are eligible inputs. He submits that in a recent decision in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted and does not relate to credit of duty can be engrafted in Rule 57-I of the Central Excise Rules, 1944 for disallowing credit and whether Section 11A will over-ride Rule 57-I ? (ii) Whether decision in Collector s conference observing application of time-limit prescribed in Section 11A for the recovery of wrong credit taken in terms of provisions of Rule is binding when there is no time-l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial Cloth and (iii) Synthetic Wire, which are replaceable attachments to the paper making machinery and are used as parts for the functional operation of machine and can be said to be inputs in or in relation to the manufacture of the product or would get excluded from the purview of Modvat Scheme by virtue of explanation to Rule 57-A of Central Excise Rules. 7. The application is hereby allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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