2000 (7) TMI 865

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..... ants manufacture V.P. Sugar and Molasses falling under Chapter heading No. 1701 and No. 1703 respectively. They have been denied the Modvat credit totally amounting to Rs. 19,621.00 availed by them in May, 1997 on the capital goods under Rule 57Q of Central Excise Rules, 1944. This appeal is filed against the impugned order dated 5-5-99 of the Commissioner (Appeals). The Commissioner (Appeals) has .....

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..... r the items in dispute. It is further contended that they had also filed the declaration on 4-10-98 in which they had declared the capital goods as parts/spares of cane carrier and bagasse carrier and therefore there was no need to file the declaration every time. I accept this explanation of the appellants and hold that the appellants are eligible to the Modvat credit on the spares for can carrie .....

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