2000 (1) TMI 241

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re engaged in the manufacture of Display Monitors falling under sub-heading 8471.00 of the Central Excise Tariff and are availing the facility of Modvat credit on inputs under Rule 57A of the Central Excise Rules. The jurisdictional Assistant Commissioner of Central Excise disallowed the inputs-credit taken by the party on parts of cabinets of Display Monitors on the ground that no proper declarat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which was passed in the respondents own case. The learned DR has conceded that the issue involved in the instant case is no different from the one involved in the respondents own case covered by the Tribunal s final order dated 18-1-1999 ibid. 3 . Since the issue involved in the present case is squarely covered in the respondents favour by the Tribunal s decision in their own case dated 18- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X