1996 (6) TMI 137

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..... : K.S. Venkataramani, Member (T)]. This is an application for dispensing with the pre-deposit of demand of duty of Rs. 10,37,606/- which has been held by the Commissioner of Central Excise and Customs, Raipur in the order dated 27-2-1996 to be ineligible Modvat credit on capital goods under Rule 57Q. The goods involved are refractories used in kilns or furnaces. The learned counsel for the .....

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..... i Mewa Singh the learned SDR opposed the stay and pointed out that the refractories became specifically eligible for Modvat credit under Rule 57Q only from 16-3-1995 and the period in question involved in this appeal is prior to that. On careful consideration of the submissions made by both sides we find that the applicants in their reply to the show cause notice had specifically cited the Tribuna .....

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