2002 (8) TMI 790

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..... s filed by the Revenue against the order of the Commissioner (Appeals) granting the benefit of Modvat credit to the respondents on Dust Collecting Bags for the period March-June, 1996 and on Conveyor Belts for periods prior to 16-3-1995. 2. Ld. JDR represents the appellant/Revenue. There is no representation for the respondents in spite of notice. 3. Examined the records and heard ld. JDR. 4 .....

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..... 940/2000-NB, dated 16-7-2001 [2001 (132) E.L.T. 662 (Tribunal)] held Conveyor Belts to be eligible capital goods for Modvat credit under Rule 57Q. It is also not disputed that, in Century Cements (supra), the Tribunal held that Conveyor Belts and Dust Collecting Bags were eligible capital goods under Rule 57Q for Modvat credit. Thus the issues involved in these appeals stand settled in favour of t .....

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