1998 (1) TMI 242

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..... the CCE (A). In terms of that order he denied the benefit of Modvat credit under Rule 57Q with respect to the following items : 1. Portable Platform Scale 2. Digital Weighing Scale 3. Revothern Boiler 4. Revothern Boiler parts 5. Regenerative desiccant Compressor Air Drier. 2. The benefit with respect to the above items are denied in view of the fact that these items were inserted und .....

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..... ose to clarify the scope of eligible capital goods by specifying the heading and sub-headings of the tariff relating to capital goods in the Modvat Rules . (Emphasis supplied). Being thus, a clarificatory amendment to Rule 57Q, the substituted Explanation , in our view, can be retrospectively applied as per well settled principles of interpretation of notifications. In this context the judgments o .....

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..... ntroduction is retrospective in nature. 5. I have heard both the sides. In view of the above said decision of the Tribunal as well as the decision of the Tribunal in the case reported in 1997 (90) E.L.T. 361 in the case of Marvewl Vinyls Ltd. v. CCE, Meerut, wherein it is held that this introduction is retrospective in nature the benefit has to be extended to the appellants and I order according .....

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