1998 (2) TMI 347

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....hyay, Advocate, for the Respondents. [Order]. - This is an appeal by the Commissioner of Central Excise, Calcutta-II against the Order passed by the Commissioner of Central Excise (Appeals) granting the benefit of Modvat credit in respect of aluminium sheets used by the respondents in the manufacture of their final product, `Plywood'. 2. Shri T. Premkumar, learned SDR for the Revenue....

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....lector of Customs v. Jolly Export (P) Ltd. reported in 1990 (45) E.L.T. 612. It was held in the said case that the surface plates in stainless steel are essential parts of machinery and are not accessories. He, thus concluded that aluminium sheets are capable of being repeatedly used and are, in fact, being used repeatedly by the respondents herein and therefore, the same cannot be held to be inpu....

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....use of Rule 57A as laid down by the Larger Bench decision of the Tribunal in the case Union Carbide India Ltd. v. Collector of Central Excise reported in 1996 (88) E.L.T. 613 (T) = 1996 (15) RLT 144 (NB). In view of this, he prays for rejection of the appeal. 4. I have carefully considered the submissions of both sides and have also gone through the judgments referred to by both sides. I f....