TMI Blog2000 (4) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J)]. - The issue involved in these appeals is whether parts of machinery are eligible for Modvat credit under Rule 57A of the Central Excise Rules as inputs in view of the Exclusion Clause in Explanation to Rule 57A of the Central Excise Rules. 2. In Appeal No. E/4890/92-NB, the benefit Modvat credit on garness board, garseal and garpack is denied on the ground that these are parts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Union Carbide India Ltd. v. C.C.E. reported in 1996 (86) E.L.T. 613 held that the parts of machinery and other goods used in machinery or for the purpose of machinery, are eligible for Modvat credit as input under Rule 57A of the Central Excise Rules. He, further, submits that the Larger Bench decision in the case of Union Carbide India Ltd. is considered by a Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally or electrically. Therefore abrasive/aloxide paper belt metalite cannot be held to be appliance. 6. Heard ld. D.R. 7. The benefit of Modvat credit on the garness board, garseal and garpack is available in view of the Larger Bench decision of the Tribunal in the case of Union Carbide India Ltd. (supra) as these are parts of machine. The coated abrasive/aloxide paper belt metalite is used w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench, the abrasive/aloxide paper belt metalite cannot be considered as an appliance. Hence, it is also entitled for the benefit of Modvat credit being part of the machine. The view taken by the Larger Bench in the case of Union Carbide India Ltd. (supra) is confirmed by the Hon'ble High Court in the case of C.C.E., Patna Ors. v. Tata Engineering Locomotive Company Ltd. Therefore, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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