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TMI Blog2008 (9) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ms), for the Respondent. [Order per : Archana Wadhwa, Member (J)]. All the appeals filed by Revenue against the impugned order of Commissioner (Appeals) are being disposed off by a common order as they are directed against the same impugned order of Commissioner (Appeals). 2. Primarily, three issues are involved in the present appeal. (i) Modvat credit in respect of capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (N.T.), dt. 23-7-96 and as such, it was the intention of the Government that only those goods which directly take part in the processing or manufacturing of final goods, were eligible as capital goods. This definition stand confirmed by issuance of Notification No. 14/96-C.E. (N.T.), dt. 23-7-96. 4. We do not find any merit in the above contention. It has been held in case of M/s. J.K. Synthetic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Rule 57G were amended with introduction of Sub-rule 13, laying down that the credit should not be denied on the technical ground if the same is otherwise available to the assessee. The said amendment was taken note by the Larger Bench of the Tribunal in case of M/s. Kamakhya Steel (P) Ltd. v. CCE, Meerut as reported in 2000 (121) E.L.T. 247 (Tri. - LB) = 2000 (40) RLT 575 (CEGAT-LB). Subse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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