V.P. Gulati, Member (T)

1. This is an appeal filed against the order of the Collector of Central Excise (Appeals), Madras dated 29-7-1988. The Learned Consultant at the outset fairly pointed out that the matter is covered against him by the order of this Bench in Order No. 299/90 dated 4-4-1990 MANU/CC/0008/1990 : 1990 (50) ELT 252 (Tri.). He has pleaded that he will be confining his arguments only in respect of the wire mesh and woollen felts and that he is not pressing the claim in respect of other items. In regard to wire mesh and woollen felts, the facts are distinguishable from the ones that the Tribunal has set out in the order referred to above. He pleaded that both the materials were known in the paper trade as raw materials and their use has to be taken as that in the process for the manufacture of paper and not with reference to the paper machine. In this connection he pointed out that this Tribunal has held in the case of graphite electrodes that the same are eligible for MOD VAT credit and stated the position in regard to the use of these two materials is almost similar to that of the use of electrodes. He pleaded that woollen felts are used for removing water and m