2000 (1) TMI 531

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....ents. [Order]. - This Reference Application has been filed by the Department claiming that a question of law has arisen out of Final Order No. A/734/98-NB, dated 16-3-1998. 2. The Respondents in this application, engaged in the manufacture of writing and printing paper falling under Chapter 48 of the Central Excise Tariff and availing the facility of Modvat credit on inputs under Rul....

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....ion Carbide India Limited v. CCE, Calcutta [1996 (86) E.L.T. 613 (T) = 1996 (66) ECR 172 (T)], wherein the Tribunal had held that wires and felts were inputs used by paper manufacturers in relation to manufacture of their final products and were, therefore, eligible for the Modvat credit under Rule 57A ibid. It was against this order of the lower appellate authority that the Department preferred t....

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.... have heard the learned DR, Shri Y.R. Kilania for the applicant. 5. Shri Jitender Singh, learned Advocate has, at this stage, prayed for passing over the matter to enable Shri K.K. Anand, Advocate to appear and oppose the present application. However, I find that there is hardly any scope for any objection to the present application inasmuch as the matter is covered by an established prece....