2002 (2) TMI 965

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..... pre-deposit of duty of Rs. 68,057/- and penalty of equal amount confirmed and imposed upon the assessee herein and proceed to dispose of the appeal itself with the consent of both sides as the issue lies within a very narrow compass and has been settled by several decisions of the Tribunal. 2. Modvat credit in terms of Rule 57Q has been denied on wire mesh, felts etc. used by the appellants her .....

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..... low. 5. On considering the rival submissions and perusing the records and the case law cited before me, I agree with the appellants that credit is available on the items in dispute as they are inputs within the meaning of Rule 57A of the Central Excise Rules. This plea was also taken before the Commissioner (Appeals) as seen from the impugned order but he has not given any finding on this altern .....

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