2010 (3) TMI 278

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...., Sr.Standing counsel, for the petitioner. None for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal, vide its order dated 6.8.1998, has referred the following substantial question of law for adjudication by this Court:- "Whether the Tribunal is correct in allowing the availability of credit of duty paid on felt cloth and wire netting....

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.... 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 manufacture of final products, whether directly or indirectly and whether contained in the final products or not, namely, (i) the inpu....

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.... 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 that use of wire mesh and felt are to be inputs and assessee is entitled to claim modvat credit. Similar view was taken by a ....