K. Sankararaman, Member (T)

1. These two appeals by M/s. Orient Paper Mills involve a common issue as to the admissibility of Modvat Credit for Felts, Bronze Metal Cloth, Wire Cloth and Dandy Covers used by them in the manufacture of paper, their final product. Their claim was negatived by the Assistant Collector of Central Excise, Rourkela on the ground that these are in the nature of equipment/tools/appliances. The decision of the Assistant Collector was upheld by the Collector of Central Excise (Appeals), Calcutta while rejecting their Appeals addressed to him. The two appeals presently before us pertain to credit taken in two different months, namely September 1989 and October 1989 in respect of the goods mentioned. The Appeals were heard together and are being disposed of by this common order.

2. Shri S.K. Bagaria, learned Counsel for the appellants, argued their case. He stated that the issue involved in these appeals is covered in their favour by two decisions (similar to each other) of this Bench. These are Collector of Central Excise v. Emami Paper Mills Ltd. - MANU/CK/0055/1991 : 1992 (61) E.L.T. 489 and Straw Products Ltd. v. Collector of Central Excise MANU/CK/0009/1