1999 (4) TMI 574

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..... rder]. - Appeal admitted and taken up for disposal with consent. 2. In the Order-in-Appeal, the Commissioner (Appeals) has confirmed the finding of the Asstt. Commissioner that Modvat credit could not be denied on the parts used by the respondent in the manufacture of forklift trucks overruling the sole objection in the notice that credit could not be allowed since the parts in question ha .....

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..... orklift trucks, the fact of their classification under Heading 87.08 would not by itself for taking credit. Both the Asstt. Commissioner and the Commissioner (Appeals) have emphasised that there is nothing to show that the goods were not or could not be so used. The appeal does not even challenge this finding. I therefore, see no reason to interfere. 4. The appeal is dismissed.
Case laws .....

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