Modvat credit on polishing inputs for glass shells upheld as Rubber Sleeves and Wool Felts qualified as eligible inputs.

Rubber Sleeves and Wool Felts used in polishing and giving fine finish to glass shells were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The Tribunal followed its earlier view in the respondent's own case, where the same articles had already been recognised as eligible inputs for the manufacture of glass shells. On that settled position, the same treatment was applied in these appeals and the Revenue's appeals were dismissed.

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Issues: Whether Rubber Sleeves and Wool Felts used in the manufacture of glass shells were eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944.

Analysis: The issue had already been considered in the respondent's own case, where the Tribunal had held that Rubber Sleeves and Wool Felts used for polishing and giving fine finish to glass shells were eligible inputs. In view of that settled position, the same view was applied in these appeals.

Conclusion: Rubber Sleeves and Wool Felts were held to be eligible inputs under Rule 57A, and the Revenue's appeals were dismissed.

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