1999 (12) TMI 165

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..... Revenue, they challenge the correctness of Order-in-Appeal No. 35/CE/CHD99 dated 12-1-1999 passed by Commissioner (Appeals), Chandigarh by that order, he allowed Modvat credit of the duty paid on the disc for Carbide Slot Cutter. This disc was utilised by the manufacturer in the machine for the manufacture of hosiery and knitting needles. The Carbide Slot Cutter was used as a tool, after teething .....

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..... isc for Carbide Slot Cutter has been availed by the party under Rule 57A of the Central Excise Rules, 1944. This item is used as tool in capital goods. Therefore, Modvat credit under Rule 57A is not admissible. The cited Notification is not applicable to this case. The Carbide Slot Cutter is not an input for the party s final product i.e Hosiery and Knitting Machine Needles. Commissioner in his .....

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