2003 (9) TMI 652

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..... appellants M/s. Narmada Chemature Petrochemicals Ltd. were served with a show cause notice dated 27-9-1995 proposing disallowing of Modvat credit on certain items of capital goods, amounting to Rs. 11,28,826.90. Imposition of penalty was also proposed. In all there were 23 items listed in the show cause notice, on which credit was proposed to be disallowed. However, the Commissioner who adjudicate .....

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..... 1,096/-. 3. The learned DR was fair in conceding the fact that, after pronouncement of Supreme Court judgment in the case of Commissioner of Central Excise, Coimbatore v. Jawahar Mills Ltd. - 2001 (132) E.L.T. 3 (S.C.) wherein the Supreme Court has also analysed the judgment of the Hon ble Tribunal in the case of Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore - 1999 (108) E.L.T .....

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