1997 (11) TMI 254

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder]. This is an appeal filed by the Appellant against the decision of the Collector of Central Excise and Customs (Appeals) at Ahmedabad which was against a decision of the Asstt. Collector of Central Excise, Divn. I, Baroda made in File No. V2(87) 236/BRD/90, dated 18-4-1991 made in Order-in-Appeal No. 292/91. In the said order the Collector found that Modvat credit has been wrongly avail .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the Appellant before the Collector of Central Excise (Appeals) at Ahmedabad. He by the impugned order, rejected the said appeal. Hence this appeal. 3. I have heard the Advocate for the Appellant Shri Acharya as well as the ld. DR. Shri Talajia. I am of the view that the admitted position is that the defective carburettor assembly has been brought for the purpose of repair. They have been cle .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X