1997 (1) TMI 317

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....DR, for the Respondent. [Order]. - The question for decision in this appeal is whether membrane filter disc which the appellant contends was used in the manufacture of pharmaceutical products, is an input in terms of Rule 57A. 2. The Representative of the appellant, says that the goods are nothing other than filter paper. This is used, in the filter machine in the appellant's factory....

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....he ribbon has no independent use and can only be used along with the typewriter. Therefore, the ribbon has to be identified with the typewriter. 4. It was the ratio in Union Carbide India v. CCE that spares of machines and other goods referred to in the exclusion clause (1) were eligible inputs under Rule 57A. On this basis, the decision held that felt stainless wire cloths, wire mesh etc.....