TMI Blog2000 (10) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 14/98 dated 16-3-92 passed by the Commissioner (Appeals), Bangalore rejecting the Modvat credit on the synthetic filter cloth used as an input in the manufacture of calcined alumina. The contention of the appellant is that this is an essential input for the manufacture of the final product and after relying on the techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... caling and are torn at several places. At this point of time, the bags are removed, discarded and bags stitched with fresh fabric are used to carry out further filtration. Hence synthetic filter cloth is essentially a consumable raw material for alumina production. Specific consumption of this material is typically 0.2 Sq.m/T alumina produced. 2. It is contended that the final product cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal. An item which goes into the manufacture of final product is to be considered as an input for grant of Modvat credit. The view expressed by the Tribunal in several judgments is also based on Apex Court's judgment rendered in CCE v. Rajasthan State Chemicals Ltd. reported in 1991 (55) E.L.T. 444 wherein the inputs used in the manufacture of the final product were treated as essentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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