9911796707
TMI Blog2000 (12) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is involved, therefore, they are being taken up together. 2. In the impugned order the benefit of Modvat credit was denied to Filter pads used in manufacture of Gelatine as input under Rule 57A of the Central Excise Rules. 3. Learned Counsel appearing on behalf of the appellants submits that the show cause notice was issued to the appellants to denying the benefit as input Filter pads r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor of Central Excise Patna Ors. v. Tata Engineering Locomotive Company Ltd., reported in 1999 (111) E.L.T. 9 (Pat.) = 1999 (31) RLT 800 (Patna) approved the decision of the Larger Bench. He also relies upon the decision of the Tribunal in the case of Escorts Ltd. (AMD) v. Commissioner of Central Excise, Chandigarh reported in 1997 (93) E.L.T. 459 (T) = 1996 (16) RLT 767 (CEGAT-NB) where the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Filter Pad/Mesh used in the manufacture of Gelatine is input under Rule 57A of the Central Excise Rules. These filter pads are used for filteration of Gelatine containing various impurities and these filter pads are replaced after regular intervals. The Larger Bench of the Tribunal in the case of Union Carbide India Ors. (supra) relied upon by the appellant while considering availability of Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld as under : Later in Union Carbide India Limited v. The Collector of Central Excise, 1996 (86) E.L.T. 613, still larger bench of the Tribunal consisting of the President and two more members specifically held that the earlier decision in the case of this assessee (that is the order from which the present reference arises) was not correctly decided and further held that Felts, Phosphor Bronze, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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