9911796707
TMI Blog1999 (9) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... te, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. The Final Order Nos. 1241 1242/98, dated 30-6-1998 on these two Revenue appeals was recalled vide Misc. Order Nos. 680 to 682/99, dated 23-7-1999 and the matters were reheard on 24-8-1999 by this Bench. 2. Heard Ms. Aruna Gupta, ld. DR and Shri S. Kandaswamy, ld. Consultant for respondents M/s. Singaravelar Spinning Mil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligibility of Modvat credit on following items for the period from 30-9-1994 to 7-10-1994 involving amount of Rs. 1,37,200/- :- Carding Machine Rs. 8445.00 Speed Frame Machine Rs. 8445.00 The credit thereon was taken after 21-10-1994. Since date of receipt is not mentioned in Rule 57Q, therefore credit was rightly taken and cites this Tribunal s Final Order No. 503/98, dated 25-2-1998 in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read together. Thus as held in the case of MM Forgings as in 1997 (89) E.L.T. 617 (Tribunal) the Rules 57Q and 57S should be read harmoniously and Notification No. 60/94, dated 21-10-1994 be applied retrospectivily. 5. Ld. Advocate Shri Venugopalan for respondents in Appeal E/1255/96 explained to us at great length the various stages in the manufacture of yarn. Blow-room and carding/combing oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d above. 6. We have carefully considered the rival submissions and records of the case. We find that the earlier final orders were recalled due to mistakes apparent on record and therefore our reconsideration thereof must ensure that those mistakes are rectified. The matter concerning credit on speed frames etc. which are post-preparatory machines was considered by this Tribunal in the case of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-appeal impugned. With respect to carding/combing machines and their parts and also speed frames and their parts and remand these matters to the original authorities in terms of our final orders noted above. The original authorities shall consider all aspects of the matter in these de novo proceedings and shall pass speaking orders after hearing the assessees. 9. The Revenue appeals are allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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