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<h1>Wire mesh & felts approved as Modvat credit inputs for paper manufacturing</h1> The Tribunal upheld the Commissioner (Appeals) decision that wire mesh and felts are eligible as inputs for Modvat credit in manufacturing paper and paper ... Modvat The Revenue appealed against the Commissioner (Appeals) decision on whether wire mesh and felts are eligible as inputs. The Commissioner (Appeals) ruled in favor of the party, citing relevant case law. The Tribunal upheld the decision, stating that Modvat credit is admissible on wire mesh and felt used in manufacturing paper and paper boards. The appeal by the Revenue was dismissed.
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