1997 (6) TMI 135

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.... for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  These two appeals involve the same issue of whether filter aid material which is called Dicamol is an eligible input for purposes of Modvat credit under Rule 57A. The appellants manufacture Patent or Proprietary Medicines, and were availing of Modvat credit. As the filter aid is used for separating solid material from the....

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....ger Bench decision in the case of Union Carbide India Ltd. v. Collector of Central Excise, Calcutta-I - 1996 (86) E.L.T. 613 (Tribunal), in which the Larger Bench of the Tribunal has held that the wording of Rule 57A is couched in wide terms and the words `in relation to manufacture' are wide in their ambit so as to attract also goods which do not enter directly or indirectly into the finished pro....