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TMI Blog1998 (3) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... er : P.C. Jain, Member (T)]. - Short question involved in this case is whether duty-paid "Coated Abrasive Paper" is entitled to the benefit of Modvat credit in terms of Rule 57A or not. The lower appellate authority has held that it is admissible to Modvat credit relying on the two decisions of this Bench namely : (i) 1992 (62) E.L.T. 235 (Tribunal) = 1993 (44) ECR 35 (Tribunal) in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Sand Paper on the drum. The Sand Paper can be taken as an accessory to the machine to make it functional for the purpose of bringing about the required finish on the plywood. It also found that Sand Paper by virtue of its working on the plywood had to be taken to be in the nature of a tool which stood excluded from the purview of Rule 57A for the purpose of grant of Modvat credit. 3. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Indian Plywood (supra) has clearly held that Sand Paper which was the subject matter of dispute in that case, was used on Sanders as part of the machine. It has been held subsequently by a Larger Bench in the case of Union Carbide reported in 1996 (86) E.L.T. 613, that part of a machine is not excluded from the benefit of Modvat credit. Apart from that, we also observe that no evidence has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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