2000 (12) TMI 646

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....D. Singh, SDR, for the Respondent. [Order]. -  In both the appeals common issue is involved, therefore, they are being taken up together. 2.  In the impugned order the benefit of Modvat credit was denied to Filter pads used in manufacture of Gelatine as input under Rule 57A of the Central Excise Rules. 3.  Learned Counsel appearing on behalf of the appellants submits tha....

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....clusion category of inputs. He, further, submits that Hon'ble Patna High Court in the case of Collector of Central Excise Patna & Ors. v. Tata Engineering & Locomotive Company Ltd., reported in 1999 (111) E.L.T. 9 (Pat.) = 1999 (31) RLT 800 (Patna) approved the decision of the Larger Bench. He also relies upon the decision of the Tribunal in the case of Escorts Ltd. (AMD) v. Commissioner of Centra....

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....r under the definition of inputs. 4.  Heard both sides. 5.  In these appeals the issue is whether Filter Pad/Mesh used in the manufacture of Gelatine is input under Rule 57A of the Central Excise Rules. These filter pads are used for filteration of Gelatine containing various impurities and these filter pads are replaced after regular intervals. The Larger Bench of the Tribunal in ....

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....missioner of Central Excise, reported in 1996 (86) E.L.T. 613 (T) = l996 (15) RLT 144. The Hon'ble High Court held as under : "Later in Union Carbide India Limited v. The Collector of Central Excise, 1996 (86) E.L.T. 613, still larger bench of the Tribunal consisting of the President and two more members specifically held that the earlier decision in the case of this assessee (that is the order....