2001 (7) TMI 631

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..... rred by Revenue, against the Order-in-Appeal No. 131-132/CE/MRT/2000, dated 29-2-2000 allowing Modvat Credit in respect of jointing sheets, can/bagasee carrier chain and parts and cables to M/s. Gangeshwar Ltd. 2. Shri A.K. Jain, learned D.R., submitted that the appeal has been filed challenging the allowing of Modvat Credit in respect of wires and cables only; that the copper conductors are not .....

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..... e Tribunal cannot file appeal on a complete new ground, that is on the ground that cables are not eligible capital goods. 4. I have considered the submissions of both the sides. A perusal of the Adjudicating Order reveals that the Deputy Commissioner disallowed the Modvat Credit in respect of cables as the Respondents had not filed a fresh declaration after 23-7-1996. The Commissioner (Appeals) .....

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