2010 (3) TMI 152

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..... r.Suvneet Sharma, Advocate for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal has referred the following substantial question of law for adjudication by this Court:- "Whether wire Mesh and Felt Cloth used in the manufacture of Paper and Paper Board are entitled for the benefit of MODVAT Credit under Rule 57A of the Central Excise Rules as in .....

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..... roducts shall be allowed to take credit of the specified duty paid on the inputs used in or in relation to the manufacture of final products, whether directly or indirectly and whether contained in the final products or not, namely, (i) the inputs, which are manufactured and used within the factory of production, but according to section 57B (2), the manufacturer of the final products shall not be .....

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..... eligible for modvat credit. In case Collector of Central Excise v. Zenith Papers 2002 (146) ELT 518 (P&H), a Division Bench of this Court held that use of wire mesh and felt are to be inputs and assessee is entitled to claim modvat credit. Similar view was taken by a Division Bench of this Court in case Commissioner of Central Excise v. Sukhna Paper Mills and Anr. 2002 (82) ECC 469. In view of th .....

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