9911796707
TMI Blog2003 (7) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri S. Bhatnagar, JDR, for the Respondent. [Order]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the availability of Modvat credit in respect of capital goods received by the appellants in their factory prior to 1-4-2000, but installed later on. Both the authorities below by placing reliance on the Board's Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that credit in such a case would be available to the extent of 50%. The Board has also issued Circular dated 3-4-2000 which the learned Commissioner (Appeals) has failed to refer in the impugned order, that CENVAT credit would be admissible to the manufacturer in respect of the capital goods which were received by him prior to 1-4-2000, but not installed up to 1-4-2000. The mandatory provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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