1998 (2) TMI 238

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..... per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue against the impugned order passed by the Commissioner (Appeals). The point to be considered in this case is whether the wire mesh and felts are eligible as inputs. The Commissioner (Appeals) following the ratio of the decision of the Supreme Court in the case of Union of India & Ors. v. Kamlakshi Finance Corporation L .....

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..... cision of the Larger Bench in the case of Union Carbide of India & Others referred to above. 4. Since the issue has been covered by the decision of the Larger Bench, we hold that Modvat credit is admissible on wire mesh and felt used in or in relation to manufacture of paper and paper boards. 5. Accordingly, appeal filed by the Department is hereby dismissed.
Case laws, Decisions, .....

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