2000 (10) TMI 328

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....Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 14/98 dated 16-3-92 passed by the Commissioner (Appeals), Bangalore rejecting the Modvat credit on the synthetic filter cloth used as an input in the manufacture of calcined alumina. The contention of the appellant is that this is an essential input for the manufacture of the final product and after relying ....

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.... hard due to scaling and are torn at several places. At this point of time, the bags are removed, discarded and bags stitched with fresh fabric are used to carry out further filtration. Hence synthetic filter cloth is essentially a consumable raw material for alumina production. Specific consumption of this material is typically 0.2 Sq.m/T alumina produced." 2. It is contended that the fin....