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of <h1>Tribunal upholds Modvat credit for endless felts in asbestos pipe production, rejecting Revenue appeal.</h1> <h3>COMMISSIONER OF C. EX., TRICHY Versus TAMILNADU ASBESTOS (PIPES)</h3> COMMISSIONER OF C. EX., TRICHY Versus TAMILNADU ASBESTOS (PIPES) - 2002 (147) E.L.T. 986 (Tri. - Chennai) Issues:Departmental appeal against the allowance of Modvat credit for endless felts used in manufacturing asbestos pipes.Analysis:The Commissioner of Central Excise (Appeals) filed a departmental appeal against M/s. Tamilnadu Asbestos (Pipes) for allowing Modvat credit for endless felts used in manufacturing asbestos pipes. The Revenue contended that endless felts are machinery items excluded from Rule 57A of C.E. Rules, 1944. They argued that if any credit is to be allowed, it should be under Rule 57Q and not Rule 57A. The Revenue sought to set aside the order of the Commissioner (Appeals) and restore the original authority's order by rejecting the declaration filed by the assessee.During the hearing, the learned DR reiterated the grounds of appeal taken by the Revenue. On the other hand, the learned Consultant for the Respondent relied on a Tribunal judgment that held felt and bronze sieve mesh as eligible inputs for Modvat credit under Rule 57A. He referred to specific paras of the judgment that discussed the condonation of delay and the dismissal of a stay application, emphasizing the relevance of previous decisions in similar cases.The Tribunal, after considering the submissions from both sides, found that the issue was no longer res integra as it had been extensively addressed in previous judgments. Citing decisions related to felt and bronze wire mesh, the Tribunal upheld the impugned order and rejected the Revenue appeal. The Tribunal specifically mentioned that the issue had already been settled in previous cases like Union Carbide India Ltd. and Amrit Papers, and therefore, there was no merit in the Revenue's appeal. The Tribunal concluded by upholding the impugned order and dismissing the Revenue appeal, in line with the precedents and the applicable legal principles.In summary, the Tribunal's decision affirmed the allowance of Modvat credit for endless felts used in the manufacturing of asbestos pipes, based on the precedent set by previous judgments and the interpretation of relevant rules and regulations governing such credits.
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