2000 (3) TMI 729

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..... the Order-in-Appeal dated 24-8-99 passed by Commissioner (Appeals), Chandigarh. The Commissioner (Appeals) in his order has admitted the appeal of the respondents and allowed the Modvat credit amounting to Rs. 17,650/- under Rule 57T(1) on Rewinding machine used to print the price of the product on the film being used for the packing of the vegetable product. The ld. Commissioner (Appeals) has re .....

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..... ibunal). 3. I have carefully considered the submissions made before me. It is observed that the lower appellate authority in allowing the Modvat credit on the impugned machine has relied on the judgment of the Apex Court in M/s. Eastend Paper Ind. (Supra). Notwithstanding the decision of CEGAT in M/s. Shanmugaraja Spinning Mills case relied upon by the Revenue, it is not the plea before me that .....

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