1996 (4) TMI 258

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....Respondents. [Order per : K. Sankararaman, Member (T)]. -  The appeal by Commissioner of Central Excise, New Delhi is directed against the Order-in-Appeal No. 66-CE/DLH/92, dated 28-1-1992 passed by Collector of Central Excise (Appeals), New Delhi allowing the appeal of the present respondents and holding them to be eligible for Modvat credit in respect of release paper used by them in ....

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....learned SDR reiterated the submissions contained in the appeal. We have taken note of the same. We find that the point taken in the appeal questioning the order-in-appeal is that the release paper acts as a carrier/conveyor belt for transfer of plastisol on to fabric. Such a function of transferring of a material apparently to impart a design on the fabric does not indicate that it functions as a ....

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....id decision that release paper does not merely act as a releasing agent but also transfers some material to the final product and transfer of these materials is necessary for obtaining the end product and in that way some part thereof is also getting into the product stream of the final product. We have already observed that the stand taken in the appeal that the objected input is capable of use 4....