2001 (12) TMI 578

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..... been directed by the appellants against the impugned order passed by the Commissioner (Appeals) vide which he had reversed the order-in-original of the Dy. Commissioner dt. 30-10-94 and disallowed the Modvat credit in respect of generator to the appellants. 2. The appellants were engaged in the manufacture of Weighing and Bagging Machines and parts thereof. They availed Modvat credit of Rs. 56,7 .....

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..... argued that even otherwise the generator being the essential part of the bagging machines, as the machines could not work without it, the Modvat credit was admissible thereon being input. 4. On the other hand ld. DR has reiterated the correctness of the impugned order. 5. I have heard both the sides. It has not been disputed that bagging machine itself is a complete machine and can work with .....

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..... ause (e) of the Explanation, can be made as the said clause did not had retrospective effect. Ld. Counsel has no doubt referred to the order of the Tribunal in the case of CCE, Hyderabad v. Akhil Pharma Ltd. [2001 (127) E.L.T. 755] to content that this amendment to Rule 57A had a retrospective effect, but I am unable to subscribe to this contention of the Counsel, as the amendment cannot have a re .....

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