https://www.taxtmi.com/caselaws?id=84218 An appellate application under Section 35E(2) cannot be based on a ground that does not arise from the original adjudication order; a new challenge to Modvat eligibility on a different basis required separate proceedings, so the Department's application was not maintainable on that ground. Strip paper and gummed tape used once in the manufacturing process were treated as paper inputs rather than apparatus or appliances, because their tariff classification and expendable use supported inclusion as Modvat inputs. The appeal therefore succeeded on both maintainability and merits, and the impugned order was set aside. en-us Wed, 18 May 1994 00:00:00 +0530 Wed, 20 Jul 2011 15:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84218 An appellate application under Section 35E(2) cannot be based on a ground that does not arise from the original adjudication order; a new challenge to Modvat eligibility on a different basis required separate proceedings, so the Department's application was not maintainable on that ground. Strip paper and gummed tape used once in the manufacturing process were treated as paper inputs rather than apparatus or appliances, because their tariff classification and expendable use supported inclusion as Modvat inputs. The appeal therefore succeeded on both maintainability and merits, and the impugned order was set aside. Case-Laws Central Excise Wed, 18 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84218