2000 (9) TMI 756

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..... sultant, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. In this appeal, preferred by the Revenue, the issue involved is whether Modvat credit under Rule 57A of the Central Excise Rules is available in respect of Nylon dyed yarn which is exempt from payment of duty. 2. Shri S. Kannan, ld. S.D.R. submitted that the Respondents M/s. Vinod Elastics purchased dyed Nylon Crimped .....

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..... ot come in the way of availing the substantive benefit of Modvat credit. Reliance was also placed by him on the decision in the ease of Lupin Laboratories Ltd v. C.C.E., Bhopal, 1999 (113) E.L.T. 978 (T) and Asian Consolidated Industries Ltd. v. C.C.E., New Delhi, 1999 (109) E.L.T. 607 (T), and C.C.E., Bombay v. Roshan Tin Printers 1994 (74) E.L.T. 325 (T ). 4. We have considered the submissions .....

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