1999 (5) TMI 151

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....or the Respondents. [Order per : G.N. Srinivasan, Member (J)].  By our Order No. 938/98-WZB, dated 25-4-1998, we had dismissed the appeal of the department holding that the felts and wires were inputs within the meaning of Rule 57G of the Central Excise Rules. In holding the same, we had followed the decision of the Larger Bench in Union Carbide India Ltd. v. C.C.E. - 1996 (86) E.L.T. 2....