2001 (7) TMI 610

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..... ]. These are five appeals by the Revenue against the Order-in-Appeal dated 25-9-2000 passed by the Commissioner (Appeals), Jaipur in favour of the respondents. All the respondents are manufacturers of cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1988. The Commissioner (Appeals) allowed the Modvat credit to the respondents on Castables and Refractory brick .....

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..... e of Notification No. 14/96-C.E. (N.T.), dated 23-7-1996, the facility of Modvat credit under Rule 57Q(1) could not be extended to castables/fire bricks as refractories fall under Chapter 38 and this heading was brought under the purview of this rule only on 23-7-1996 by issue of the said notification. It is, therefore, contended that before this date the Modvat credit on these items was not avail .....

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