1993 (5) TMI 106

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....h Shah, Advocate, for the Respondents. [Order per : R. Jayaraman, Member (T)]. -  This is a reference application brought by the Collector against the Order No. 1259-60/92-WRB, dated 18-8-1992 of this Bench. In the aforesaid order, this Bench held that release paper utilised in the manufacture of artificial leather cloth is eligible for modvat credit as an input used in or in relation t....

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.... this Bench in the case of M/s. National Leather Cloth Mfg. Co. Ltd. In that case, the revision application brought by the Collector of Central Excise, Bombay was rejected by this Bench. However, he would plead that considering the usage of this paper it should be construed a transfer to be a device and hence it should be considered as an appliance hit by explanation to Rule 57A. 3. After ....

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....very same issue, the reference application was dismissed by us : "Now the question is whether it could be treated as an appliance. There is no contention raised before us that it is a part of the machinery. There is also no contention from the Department that it is classified as an appliance for Tariff purposes. The only objection is that it is used for transferring materials and it is capable ....