2002 (4) TMI 761

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...., for the Respondent. [Order]. - These are six appeals filed by the Revenue. The issue involved in these appeals is regarding the admissibility of the Modvat credit on the following items : (i)      Sapcocant 2222 (ii)     SU 853 (iii)    P3 Laboknar (iv)    S Pride 30 (v)     S Prid....

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....ed by the Department with reference to these six items are not sustainable. 4. As regards items SU 860 & SU 120 [S. No (vii) and (viii) above], he submitted that these items are cleaning agents which were considered by the Tribunal in favour of the Department in the case of Orient Paper Mills v. Collector of Central Excise, Indore reported in 1997 (93) E.L.T. 501 (T). On the other hand, I ....

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....n question were not used for the manufacture of final products in the instant case. However, taking into consideration of the decision of the Tribunal which in turn has followed earlier decisions of the Tribunal, I hold that these two items are eligible inputs for availing Modvat credit in terms of Rule 57A of Central Excise Rules, 1944. 5. As regards item Epoxy - Thinner [S. No (ix) above....