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TMI Blog2001 (2) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... - In this appeal filed by the Revenue the issue involved is whether modvat Credit under Rule 57A of the Central Excise Rules is available in respect of Tungsten Wire and Triethylene Glycol, used by M/s. S.R.F. Ltd. 2. Shri M.D. Singh, ld. SDR reiterated the submissions made in the grounds of appeal in which it has been mentioned that Tungsten Wire is akin to Machine/Tools/Accessories and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision in the case of Easter Industries Ltd. v. C.C.E. - 1997 (90) E.L.T. 391. 3. On the other hand, Shri Bipin Garg, Ld. Advocate, submited that the modvat credit has been allowed to the Respondents by the Tribunal in their own case as reported in 2000 (116) E.L.T. 635 (SRF v. C.C.E., Meerut); that the Tribunal had allowed the benefit of modvat credit in respect the impugned input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making process. As regards to Triethylene Glycol the party submitted that, during the process of conversion of melt polymer into polyster film; melt is filtered through a filter which is recyclable after cleaning. Triethylene Clycole is used to clean the filter as it has property to dissolve polyester polymer and clean the dust and this way Triethylene Giycol works as solvent for cleaning the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit in respect of Triethlyne Glycol holding that cleaning process of filter is essential in the manufacture of Polyster Film and Polyster yarn, following the decision of the Tribunal in the case of J.K. Synthetics Ltd. v. C.C.E. - 1996 (85) E.L.T. 47 after considering the decision in the case of Easter Industries Ltd. I also observe that neither the decision in J.K. Synthetics nor the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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