9911796707
TMI Blog2000 (11) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... gh, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. In this case Modvat credit of Rs. 21,34,776/- has been disallowed and the amount has been confirmed under Rule 96ZL of the Central Excise Rules on the ground that the applicants who are engaged in the manufacture of embroidered fabrics with the help of vertical automatic shuttle type machines and working under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of embroidered and capital goods used within the factory of manufacture of such embroidered fabrics shall be allowed under Rule 57A or 57B or 57Q was introduced only by Notification 15/98-C.E., dated 2-6-1998 while the present period is prior to that date and, therefore, during the period in dispute, there was no bar on the applicants availing of capital goods credit under Rule 57Q. Lastly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al scheme of compounded levy to which the procedure laid down under Rules 96ZH to 96ZM is applicable. 4. We have carefully considered the rival submissions. In view of the decision of the Hon'ble Apex Court in the case cited supra, in which the Court has held that an order passed under a particular provision after its omission from the Statute is non est, unless there is a saving clause, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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