1998 (5) TMI 221

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....tory bricks, (viii) Cement, (ix) Filter Regulator, (x) Coal, (xi) Steam, (xii) ink and various similar items. 3.  The said authority has however allowed Modvat credit only on synthetic cloth since the same has a direct bearing on the manufacture of final products. And it has been allowed by the Tribunal in the case of Emami Paper Mills reported in 1992 (61) E.L.T. 489 (Tribunal). Rest of the items as mentioned above were considered by the lower appellate authority has not entitled to the benefit of Modvat credit. 4.  Shri S.N. Verma, Mgr. Accounts and Finance of the assessees company submits that he is not claiming any Modvat credit on coal and steam. Therefore he does not dispute the decision of the lower appellate authority in....

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....o Modvat credit. 6.  We have carefully considered the pleas advanced from both the sides. Oxygen Gas, D.A. gas, refractory bricks, Cement and synthetic cloth are entitled to the benefit of Modvat credit because these cannot be considered to be hit by the exclusion clause of explanation to Rule 57A. These cannot be treated as machines or machinery, apparatus or equipment or tools which are specifically excluded from the amissibility of Modvat credit. Reliance placed by the ld. Accounts Mgr. on the judgment of Tribunal in the case of Union Carbide India Ltd. is well-taken. Similarly we are of the view that hessian bags, labels, gum tape, ink and various similar items are packing material. The dispute raised by the adjudicating authority....