2004 (3) TMI 503

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....h Shah, Advocate, for the Respondent. [Order Per : Moheb Ali M., Member (T)]. -  This appeal is filed by the Revenue against the order of the Commissioner (Appeals), Pune. 2. The Commissioner (Appeals) in the impugned order held that compressed woollen felts which are used to remove the foreign material on the surface of the steel sheets are eligible for modvat credit under Rule....

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....pondent argued that the felt in question is fixed to the machine and therefore is a part of the machine. It performs a very useful function of cleaning the surface of the strips before the goods are marketed. He strongly argued that the Commissioner (Appeals) had rightly relied on the Tribunal's decision. He argued that the felt in question is as much a consumable as any other part of the machiner....