2010 (3) TMI 260

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....Present: Mr.HPS Ghuman, Sr.Standing counsel, for the petitioner. None for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal has referred the following substantial question of law for adjudication by this Court:- "Whether the Appellate Tribunal, after having found that Felts, Metal cloth, Phosphor Bronze, Wire cloth, Wire mesh and Da....

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....ed on the inputs used in the manufacture of final products as well as on inputs used in or in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final product or not. According to section 57B, the manufacturer of final products shall be allowed to take credit of the specified duty paid on the inputs used in or in relation to the manufactur....

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....he manufacture of final products would be eligible modvat credit being an input. The manufacture of paper and paper board are covered under exclusion clause 57A of the Act. In fact, in Escorts Mahle Ltd.'s case (supra), even parts of machinery would be eligible for modvat credit. In case Collector of Central Excise v. Zenith Papers 2002 (146) ELT 518 (P&H), a Division Bench of this Court held t....