2004 (3) TMI 503

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..... oheb Ali M., Member (T)]. This appeal is filed by the Revenue against the order of the Commissioner (Appeals), Pune. 2. The Commissioner (Appeals) in the impugned order held that compressed woollen felts which are used to remove the foreign material on the surface of the steel sheets are eligible for modvat credit under Rule 57Q(1)(b). The Commissioner (Appeals) followed the decision of th .....

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..... is a part of the machine. It performs a very useful function of cleaning the surface of the strips before the goods are marketed. He strongly argued that the Commissioner (Appeals) had rightly relied on the Tribunal s decision. He argued that the felt in question is as much a consumable as any other part of the machinery which needs replacement every now and then. 5. Heard both sides. 6. I ob .....

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