1998 (4) TMI 263

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....or the Respondent. [Order]. -  The issue involved in the present appeal filed by the Revenue is whether the Modvat credit under Rule 57A of the Central Excise Rules is available in respect of coated abrasive paper which is used for polishing plywood. 2. Shri T. Premkumar, ld. SDR submitted that the South Zonal Bench of the Appellate Tribunal in the case of C.C.E. v. Indian Plywo....

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.... C.C.E., Shillong v. Sarda Plywood industries Ltd. - 1998 (98) E.L.T. 538 (Tribunal) = 1997 (21) RLT 176 (Tribunal)] and C.C.E. v. M/s. Arunachal Forest Products [1997 (21) RLT 342 (Tribunal)] in which case following the decision of the Tribunal in the case of Jayshree Timber [1992 (62) E.L.T. 235 (Tribunal) = 1993 (44) ECR 35 (Tribunal)], the Modvat credit was allowed in respect of coated abrasiv....