2002 (12) TMI 344

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent. [Order]. On hearing both sides on the application for waiver of pre-deposit of Rs. 7,94,728/- confirmed on denial of Modvat credit on capital case, it appears that the issue being settled the appeal itself could be taken up for disposal. 2. The Commissioner (Appeals) had upheld the denial of Modvat credit under Rule 57Q on various articles. First two articles were solution vessel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s used in the manufacturing and dyes would qualify. The appeal in this respect succeeds. 4. Primary nickel in the form of cathodes were denied since their usage was not explained. Cathodes are used for reaction in the process of manufacture and therefore there should be no doubt about their admissibility. In this respect also appeal succeeds. 5. The last item, cable trays were specifically hel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X