1991 (8) TMI 223

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts. Smt. Lipika M. Roy Choudhury, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - Both the aforesaid appeals have been filed against the same order. During the hearing the Ld. advocate Shri J.J. Bhatt stated that the appeal No. 52/91-BOM is a duplication of appeal No. 51/91 because one of the appeal was filed by the parties directly and the other was filed by the solic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es, when the matter was taken in appeal before the Collector (Appeals), the order of the Asstt. Collector was confirmed and the appeal was rejected. Hence, the present appeal before us. 3. Shri Bhatt pleaded that release paper is a special kind of paper manufactured from long staple cellulose fibres, further treated with a releasing agent. He also produced a write-up on the use of casting paper....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he assessee, their appeal is required to be allowed. 4. Smt. Lipika, the Ld. SDR, on the other hand, contended that the release paper acts only as a release media and it is an appliance and does not get consumed after one use and this paper also does not form part of the final product. Hence, it cannot be treated as component or even consumable. Hence, Modvat benefit cannot be extended. 5. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plasticiser and essentially the type and quantity of plasticiser is the major influence in deciding release level. A PVC paper has to have enough release to be able to peel off the cast film, but sufficient adhesion to retain the film during the process without pre-release. This is obtained by using a release agent which cross-links with the film formed and has orientated non-reactive groups at th....