2003 (6) TMI 360

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..... he issue involved in this appeal lies on a short compass, I am proceeding to decide the main appeal itself along with the stay petition. 2. The appeal is directed against Order-in-Appeal No. 185/2002 (M-II) passed by CCE (A) Chennai confirming the denial of Modvat credit to the extent of Rs. 19,548/- under Rule 57AH of Central Excise Rules, 1944 read with Rule 12 of the CENVAT Rules, 2001. 3. .....

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..... that under the definition of Capital Goods in Sl. No. (c) the Moulds and Dyes only were mentioned whereas in the CENVAT Rules also Moulds and Dyes have been mentioned. Therefore, there is no change in the tariff and what has been allowed by them in the past has to be allowed now as there is no change at all. He also submitted that no other units who are using the moulds have been issued any show .....

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