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of <h1>Appellate Tribunal rules felts & wire nettings as inputs under Rule 57A</h1> The Appellate Tribunal CEGAT, Mumbai allowed the assessee's appeal, determining that felts and wire nettings qualify as inputs under Rule 57A of Central ... Reference to High Court - Modvat The Appellate Tribunal CEGAT, Mumbai allowed the appeal of the assessee, stating that felts and wire nettings used in the manufacture of papers are considered inputs under Rule 57A of Central Excise Rules. The matter was referred to the jurisdictional High Court for their opinion. The Registry was directed to prepare the Statement of the Case for submission to the High Court.
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