1999 (10) TMI 437

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....ate, for the Respondents. [Order]. -  In this appeal filed by the Revenue, the matter relates to the availment of Modvat credit in respect of the inputs - Embossed Casting Paper/Plain Release Paper (hereinafter referred to as the 'Release Paper'), when used in the manufacture of Poly Vinyl Chloride (PVC) Coated fabrics (leather cloth), and Vinyl Floor Coverings. Both the Asstt. Collecto....

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....loth Manufacturing Co. Ltd. - 1994 (74) E.L.T. 322 (Tribunal) had been rejected by the Tribunal. The Tribunal in the order dated 18-8-1992 had held that release paper utilised in the manufacture of artificial leather cloth was eligible for Modvat credit as an input used in or in relation to the final product viz. artificial leather cloth. The Tribunal in that case had followed their earlier decisi....