1996 (6) TMI 134

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..... : Justice U.L. Bhat, President]. - The appeal has come up today for mention awaiting the decision of the larger Bench on the identical question. The larger Bench decision was pronounced on 4-6-1996. I have heard both sides on merits. 2. Appellant manufactures rigid plain/metallised polyester fibres laminated polymer. Engraved rollers and ceramic boards are used in the process of manufactur .....

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..... ule 57A and, therefore Modvat credit is available in regard to parts of machines. The lower authorities took the view that the articles in question are parts of machine falling within the aforesaid exclusion clause. This view cannot stand in view of the decision of the larger Bench. 4. I, therefore, set aside the impugned orders. Appeal is allowed.
Case laws, Decisions, Judgements, Order .....

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