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TMI Blog2001 (7) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... peals. The only issue in these appeals is whether certain goods on which Modvat credit has been taken were covered by the definition of capital goods under Rule 57Q or not. Since the issue is the same in all these appeals, therefore, they were heard together and are being disposed of by this common order. 2. The facts of the case are that the appellants are engaged in the manufacture of papers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the process of manufacture and thus are parts and accessories of the machine used in the manufacture of paper and paper boards. The Assistant Commissioner relied on the decision of the Tribunal in the case of Andhra Pradesh Paper Mills reported in 1990 (50) E.L.T. 252 and the decision in the case of Seshasayee paper Paper Board reported in 1997 (93) E.L.T. 75 wherein it was held that the capita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays that the appeal may be allowed. 5. Shri R. Sudhinder, ld. Counsel submits that the authorities below have held that these items are integrated with the process of manufacture and are thus parts and accessories of the machine used in the manufacture of paper and paper boards. He submits that these findings have been rendered on the process of manufacture. He submits that pulp is allowed to fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of exclusion clause (1) of Explanation to Rule 57A. He also submits that the Hon ble Patna High Court in the case of C.C.E. v. TELCO held that Modvat credit under Rule 57A is available for endless wire mess and industrial cloth used in the manufacture of paper and paper boards. 6. I have heard the rival submissions. I have perused the evidence on records as also the case law cited and relied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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