K. Sankararaman, Member (T)

1. This appeal by Collector of Central Excise, Patna is directed against Order-in-Appeal No. 306/Pat/88 dated 31-10-1988 passed by the Collector of Central Excise (Appeals), Calcutta allowing the appeal filed before him by M/s. Ashim Paper Products (P) Ltd., Jamshedpur, (who are the respondents in the present proceedings) holding that wire mesh (wrongly referred to as wire mass in all the proceedings below as well as in the appeal itself) and industrial cloth cannot be called either tools or appliances as held by the Assistant Collector in his order which was challenged in appeal before him and as such the benefit of Modvat credit would be admissible for such wire mesh and industrial cloth used in or in relation to the manufacture of paper. The Assistant Collector, in his impugned order, had held that endless PB wire mesh (wire mass in the order) cannot be treated as inputs because it falls under the category of tools and appliances. He has observed that it is thrown away after 10 or 12 days, that it is used again and again and that it does not also form part of the finished goods. As regards industrial cloth it has been observed by the Asstt. Collec