1998 (7) TMI 161

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....a, Member (T)]. - Revenue has filed the captioned Reference Application stating that a point of law, reading as - "Whether a manufacturer of paper and Paper Boards can take credit of duty paid on Wire and Felt under Rule 57A, when such wire and felt are part of the machinery used in the manufacture of such paper and paper board" arises out of the Tribunal's Final Order No. A/684/97-NB, dated 10-....

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....and that Modvat credit was admissible on this input under Rule 57A of the Central Excise Rules, 1944. It was also contended by the Respondents herein that the Tribunal by its Order No. A/684/97-NB, dated 10-6-1997 has rejected the Appeal of the Department. It has been submitted by them that no point of law arose and, therefore, the Reference application of the Revenue does not merit reference to t....