1997 (1) TMI 194

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the input contained in Rule 57A of the Central Excise Rules and have rightly been disallowed by the adjudicating authority. 2. Brief facts of the case are that the appellants are engaged in manufacture of goods covered by the Modvat provisions. The appellants filed the declaration as required under Rule 57G of the Central Excise Rules, 1944 in respect of steel crucibles, fibre glass filter mesh and filter cloth. The respondents issued a show cause notice alleging that these items were not covered within the meaning of the inputs. After adjudication the Assistant Collector, Central Excise disallowed Modvat credit on steel crucibles fibre glass filter mesh and fibre cloth. The appellants filed the appeal and the same was dismissed. 3.&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvat credit was disallowed in respect of steel crucibles, fibre glass filter mesh and filter cloth. We find that in case of Escorts Ltd. v. CCE reported in 1996 (16) RLT 712, the Tribunal allowed the benefit of Modvat credit in respect of fibre glass filter mesh used in manufacture of piston and rings. We respectfully follow the decision cited and relied upon by the appellant and hold that Modvat credit will be eligible on fibre glass filter mesh. 6. In so far as the claim of the appellant in respect of the steel crucible and filter cloth we find that the Tribunal in the case  of Escorts Ltd. (supra) discussed in respect of steel crucibles. The Tribunal held as follows: In another decision of a Larger Bench in the case of Shri R....