2007 (2) TMI 145

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..... ure, credit is admissible.- Moreover, Wire cloth is essential for manufacture of paper
[Order per] - This is an appeal by the department against the order of the Commissioner (Appeals) No. SSS/SRT/1447-1488/99, dated 31-8-1999. 2. Heard the learned SDR for the department. None appeared for the respondents. I have perused the records. 3. The original, authority has denied Cenvat credit on wire .....

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..... d." 4. The issue of availability of Cenvat credit on wire mesh and felt (synthetic cloth) being used as replaceable goods in the course of manufacture of pa per has been resolved by the Hon'ble Punjab & Haryana. High Court in the case of CCE, Chandigarh v. Zenith Papers reported in 2002 (146) E.L.T. 518 (P&H). 5. Following the ratio of the above judgment, I hold that the decision of the Commissi .....

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