2000 (6) TMI 430

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.... S. Kannan, DR, for the Respondent [Order per : S.L. Peeran, Member (J)]. - By this appeal, appellants have challenged the rejection of Modvat credit on two items namely Fiber Glass Filter Mesh and Terracot. 2.  Ld. Advocate submits that in their own case the benefit of Modvat credit has been granted in respect of Fiber Glass Filter Mesh as reported in 1997 (71) ECR 879 (Tri.). Refer....

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....espect of Fibre Glass Filter Mesh used for the manufacture of final product and in respect of Terracot used in the manufacture of Piston, the matter was remanded and it is still pending adjudication. The matter was also referred to the High Court on reference and the Hon'ble High Court of Karnataka upheld the grant of Modvat credit in the judgment noted above. Therefore, respectfully following the....