1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION (L) NO.380 OF 1997 The Commissioner of Central Excise ..Applicant. V/s. M/s. B.K. Paper Mills Ltd. ..Respondent. Mr. R.V. Desai, senior counsel with J.B. Mishra for applicant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3RD DECEMBER, 2009. P.C. :- 1. Wrongly stated as an application though it is a reference. The following question is sought to be raised by the Tribunal in the reference :- "Whether the Appellate Tribunal after having found that Dryer Press Felt, Phospor Bronze Metallic wire and Metallic Wire (cloth) are parts of machine and used in relation to the manufacture of specified final products, is correct in holding that these parts of machine are not excluded from the definition of "input" by exclusion clause (i) of the Explanation to Rule 57A of the Central Excise Rules, 1944 and if so, is correct in holding that the assessee is entitled to Modvat credit in respect of duty of central excise paid on such goods ? " 2. For the reasons stated in Central Excise Appeal No.37 of 2004, the reference stands answered against the revenue and in favour of the assessee. 3. Reference is disposed of accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)