2002 (4) TMI 659

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the benefit of Modvat credit was denied in respect of SGCI inserts on the ground that in the declaration, MCI inserts were mentioned. 2. Heard both sides. 3. The issue involved in this appeal is already settled by the Tribunal in the case of Natraj Engineers Pvt. Ltd. v. CCE reported in 2001 (46) R.L .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... declared by them in the declaration. The Tribunal in a number of cases has held that the Modvat credit in such a situation should not be denied. Specific reference in this regard may be made to a Tribunal s decision in the case of Krone Communication Ltd. v. CCE reported in 1999 (106) E.L.T. 354-1999 (32) RLT 320. As such, I set aside the impugned Order and allow the appeal with consequential rel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X