2002 (2) TMI 994

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..... Today, application for stay has been posted for hearing. But I have taken up the Appeal itself for consideration after waiving deposit and with consent of parties as the matter is already covered by a decision of the Larger Bench in the case of Commissioner of Customs and Central Excise, Meerut v. Mody Rubber Ltd. - 2000 (119) E.L.T. 197 2. Question involved in this case is whether the asse .....

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..... t credit of capital goods under Rule 57Q, of the Rules, on refusal thereof by the department, for the same goods the assessee can not claim as are input. This question has been decided in favour of the assessee by the Larger Bench in the case of Commissioner of Customs Central Excise v. Mody Rubber Ltd. - 2000 (119) E.L.T. 197 were in under Para 21 of the said judgment. It was held as follows : .....

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