1997 (4) TMI 196

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....cheme on the inputs used for the manufacture of their products. Appellants filed declaration under Rule 57G indicating the description of the inputs of the final products. Two such inputs indicated in the declaration dated 4-4-1989 and 6-10-1989, namely, synthetic filter cloth and asbestos millboard are the goods in dispute in the present appeal. The appellants case is that these two inputs are essential in the manufacture of their product and they are accepted procedure the world over. The process involved is internationally known as Bayer's process. According to them synthetic filter cloth is used in filteration of slurry of rotory vacuum filter, filteration of alumina trihydrate slurry of rotory vaccum filters just before gas suspension ....

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....e to Modvat credit in respect of duty paid on synthetic filter cloth and asbestos millboard. When the matter went up in appeal the Collector (Appeals) by the impugned order confirmed the Assistant Collector's orders. Hence the present appeal. 5. Shri M.P. Devnath, ld. counsel appearing for the appellants stated that the point has now been settled by the recent decisions of the Tribunal which had followed the Apex Court decision in IFFCO v. Collector of Central Excise, reported in 1996 (86) E.L.T. 5 (S.C.) which was followed by the Larger Bench of the Tribunal in the case of Union Carbide India Ltd. reported in 1996 (86) E.L.T. 613 and further decisions of the Tribunal involving the same appellants, namely, Hindalco Industries Limite....