1998 (1) TMI 161

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..... per : K.S. Venkataramani, Member (T)]. The appeal is against the order dated 22-3-1992 passed by the Commissioner (Appeals), Ahmedabad. The issue is relating to availment of Modvat credit on certain inputs by the respondents who are manufacturing carburettors. The Commissioner (Appeals) has held that the inputs Push Rods and Plugs should be taken as to have been covered by the declaration f .....

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..... hould cover Push Rods. This finding is reasonable and has to be accepted. It is also found on record that the input Plug has been included in the declaration on 9-10-1986. The input Turned Parts is included in the declaration of 24-11-1986, and this being the case, it is reasonable to hold that the Respondents will be eligible for Modvat credit on the input Plugs from 9-10-1986 and not prior to th .....

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