2002 (4) TMI 761

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..... peals filed by the Revenue. The issue involved in these appeals is regarding the admissibility of the Modvat credit on the following items : (i) Sapcocant 2222 (ii) SU 853 (iii) P3 Laboknar (iv) S Pride 30 (v) S Pride 40 (vi) MS HSP 68 (vii) SU 860 (viii) SU 120 (ix) Epoxy - Thinner 2. When the matter was called none appeared on behalf of the Respond .....

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..... d by the Tribunal in favour of the Department in the case of Orient Paper Mills v. Collector of Central Excise, Indore reported in 1997 (93) E.L.T. 501 (T). On the other hand, I find that contrary to the above decisions, the Tribunal in the latest decision i.e. in the case of Madras Aluminium Co. Ltd. v. Commissioner of C. Excise, Coimbatore reported in 2001 (136) E.L.T. 182 (Tri.-Chennai) held th .....

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..... at these two items are eligible inputs for availing Modvat credit in terms of Rule 57A of Central Excise Rules, 1944. 5. As regards item Epoxy - Thinner [S. No (ix) above], DR submitted that Modvat credit in respect of the very item has already been considered by the Tribunal in the case of Associated Cement Co. Ltd. v. Commissioner of C. Excise, Belgaum reported in 1999 (108) E.L.T. 477 (Tribun .....

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