TaxTMI 
TaxTMI 
1989 (3) TMI 267
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....nts. [Order per : K.S. Venkataramani, Member (T)]. - This appeal has been filed by the Collector of Central Excise, Coimbatore, against the order dated 26-10-1987 passed by the Collector of Central Excise (Appeals), Madras by which he had held that inter leaving kraft paper used in the manufacture of Stainless Steel sheets is eligible for MODVAT credit under Rule 57A and had set aside the order....
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.... the inter leaving kraft paper cannot be considered as a material used in or in relation to the manufacture of the finished product as it is not an essential material going into the manufacture of stainless steel sheets and coils which can be produced even without the inter leaving paper. The order of the Assistant Collector was challenged in appeal and the Collector (Appeals) held that inter leav....
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....considered as an input used in or in relation to the manufacture of the stainless steel sheets and coils. No MODVAT credit will, therefore, be permissible. 4.  We have carefully considered the submissions made by the learned S.D.R. and the papers filed by the respondents. The question is whether the inter leaving kraft paper can be considered as an input for purposes of MODVAT credit in term....