1999 (11) TMI 457

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..... E/Stay-778/99 has been placed for hearing. Since the question lies in a narrow campus the appeal itself is taken up for disposal with the consent of both the parties after waiving pre-deposit. 2. Appellant is a SSI unit, manufacturing medicaments falling under Chapter 30 of the CETA, 1985. They fulfilled all the conditions as required under Notification 7/97, dated 1-3-1997. The assessee was tak .....

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..... 3. The Assistant Commissioner who passed the adjudicating order decided against the assessee. On appeal the appellate authority by the impugned order rejected the contentions raised by the assessee. Hence the present appeal. 4. Shri Birader, Ld. Advocate appeared for the appellant and Shri A. Ashokan, Ld. DR for the department. From the facts narrated above it will be very clear that the inputs .....

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..... ade for denying the Modvat credit. The observation made by the Commissioner in paragraph 5 regarding the time limit, in my view, is unnecessary and uncalled for. 5. Shri Birader invites my attention to the judgment of the Tribunal in Gokul Foods (P) Ltd. v. Collector of Central Excise, Allahabad - 1999 (107) E.L.T. 732 in which case, in identical circumstances, Modvat credit has been granted by .....

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