2002 (3) TMI 468

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..... ]. - This Revenue appeal arises from Order-in-Appeal No. 57/2000, dated 17-4-2000 by which the Commissioner (Appeals) has held that 3 nos. of Pneumafil unit for ring frame, 2 Nos. of centralised waste collector and 1 No. of Cots grinding machine besides Lap feed for Exacta Card are eligible for the benefit of Modvat credit. He has noted that the items are covered under CSH 8485.00 and are requir .....

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..... ds and they have distinguished the judgment cited by the Commissioner. I have heard ld. DR Shri C. Mani who argued extensively persuading the Bench to take a different view in the matter. 3. On a careful consideration, I am unable to take a different view than the view expressed by the ld. Commissioner (A) as the Commissioner (Appeals) has clearly found that the item in question are used in .....

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