9911796707
TMI Blog2001 (9) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : Jeet Ram Kait, Member (T) (Oral)]. This is a departmental appeal filed by the Commissioner of Central Excise (Appeals), Trichy, against M/s. Tamilnadu Asbestos (Pipes) the respondents herein on the ground that the Commissioner (Appeals), Trichy has allowed the appeal of the respondents holding that the endless felts are used in the manufacture of asbestos. The inputs declared are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the judgment of the Tribunal in the case of CCE, Hyderabad-III v. Hyderabad Indus. Ltd. reported in 2000 (117) E.L.T. 134 (Tribunal) wherein the Tribunal has extensively considered the matter and held that felt and bronze sieve mesh are eligible inputs for Modvat credit under Rule 57A. He invited our attention to Paras 4 and 5 of the said judgment which are reproduced herein below : 4. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he main appeal itself. 5. Considering the main Appeal we find that the matter is no longer res integra inasmuch as the Larger Bench of the Hon ble Tribunal in the case of Union Carbide of India (supra) has already extensively considered this matter and the products in the instant appeal are similar to those considered in that judgments namely felts and bronze wire mesh. We also find that later t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d rejection of the Revenue appeal. 4. We have considered the rival submissions and we find that the issue is no longer res integra as the issue has already been decided in the judgments noted above and the ratio of these judgments squarely applies to the present case. Therefore, respectfully following the ratio of the above noted judgments, the impugned order is upheld and the Revenue appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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