COLLECTOR OF CENTRAL EXCISE Vs. ZENITH PAPERS

JUDGEMENT

(1.) IS Modvat credit admissible under Rule 57A of the Central Excise Rules, 1944 in respect of Wire Mesh and Felt (Synthetic Cloth for paper machines) ? This is the short question which arises for consideration in this bunch of seven petitions/reference filed by the Revenue under Section 35H{1) of the Central Excise Act 1944.

(2.) COUNSEL for the parties have referred to the facts in G.C.R. No. 14 of 1999. These may be briefly noticed.

(3.) A similar question has also been referred for the opinion of this Court in G.C.R No. 29 of 2000. In the remaining five cases the Revenue has filed petitions under Section 35H praying that the Tribunal be directed to make reference to this Court.