2001 (9) TMI 836

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....the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. - This is a departmental appeal filed by the Commissioner of Central Excise (Appeals), Trichy, against M/s. Tamilnadu Asbestos (Pipes) the respondents herein on the ground that the Commissioner (Appeals), Trichy has allowed the appeal of the respondents holding that the endless felts are used in the manufacture of asbestos. The inp....

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....ned Consultant, relied upon the judgment of the Tribunal in the case of CCE, Hyderabad-III v. Hyderabad Indus. Ltd. reported in 2000 (117) E.L.T. 134 (Tribunal) wherein the Tribunal has extensively considered the matter and held that felt and bronze sieve mesh are eligible inputs for Modvat credit under Rule 57A. He invited our attention to Paras 4 and 5 of the said judgment which are reproduced h....

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....e already going to consider the main appeal itself. 5. Considering the main Appeal we find that the matter is no longer res integra inasmuch as the Larger Bench of the Hon'ble Tribunal in the case of Union Carbide of India (supra) has already extensively considered this matter and the products in the instant appeal are similar to those considered in that judgments namely felts and bronze wir....