9911796707
TMI Blog2000 (3) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue accompanied with the applications to condone delay in filing the appeals. 2. Heard both sides. 3. On through the submissions made by both the sides and taking into consideration that there is a delay of maximum 5 to 6 days in filing these appeals, I am of the view that these are fit cases in which delay can be condoned. Accordingly, delay is condoned in filing the appeals. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed appeals on the ground that the items were not used in or in relation to the finished product relying upon the order of the Tribunal bearing No. A/2448/96-NB, dated 14-10-96, reported in 1997 (92) E.L.T. 414. 7. It was urged on behalf of the respondents that clause (e) (ii) of Rule 57A was introduced from 29.6.1995. The relevant clause reads as under:- (e) accessories of the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the grounds of appeal. He also relied upon Explanation (e) to Rule 57A inserted on 29-6-1995 vide which accessories of the final product cleared alongwith the final product, the value of which is included in the assessable value of the final product were included in the definition of inputs for the purposes of Rule 57A. He also handed over a copy of the CEGAT judgment in their own case vide Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CEGAT Order referred to above is squarely applicable and going by the ratio of this Order, Modvat credit on these two items is not admissible. I dispose off the appeal accordingly with partial relief as above. 9. On going through the facts and circumstances particularly in view of the introduction of clause (e) wherein it was clearly mentioned that the accessories of the final product cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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