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TMI Blog2001 (7) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue has filed four appeals. The only issue in these appeals is whether certain goods on which Modvat credit has been taken were covered by the definition of capital goods under Rule 57Q or not. Since the issue is the same in all these appeals, therefore, they were heard together and are being disposed of by this common order. 2. The facts of the case are that the appellants are engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dryer felt are integrated with the process of manufacture and thus are parts and accessories of the machine used in the manufacture of paper and paper boards. The Assistant Commissioner relied on the decision of the Tribunal in the case of Andhra Pradesh Paper Mills reported in 1990 (50) E.L.T. 252 and the decision in the case of Seshasayee paper & Paper Board reported in 1997 (93) E.L.T. 75 whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess of final products. He,therefore, prays that the appeal may be allowed. 5. Shri R. Sudhinder, ld. Counsel submits that the authorities below have held that these items are integrated with the process of manufacture and are thus parts and accessories of the machine used in the manufacture of paper and paper boards. He submits that these findings have been rendered on the process of manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible inputs and are not excluded by virtue of exclusion clause (1) of Explanation to Rule 57A. He also submits that the Hon'ble Patna High Court in the case of C.C.E. v. TELCO held that Modvat credit under Rule 57A is available for endless wire mess and industrial cloth used in the manufacture of paper and paper boards. 6. I have heard the rival submissions. I have perused the evidence o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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