2004 (1) TMI 575

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the respondents in spite of service of notice on them for today s hearing. No request for adjournment has been received from them. Therefore, I proceed to decide the appeal after hearing the learned SDR. 2. In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the availability of Modvat credit to the respondents on items (i) Cylindrical .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ze Products, 2000 (118) E.L.T. 171, wherein on all these items, the Modvat credit had been allowed under Rule 57Q by the Tribunal. No law to the contrary has been brought to my notice. 4. Regarding the availability of Modvat credit on other items, namely, Rotary Piston Oil Sealed High Vacuum Pump Accel Refrigeration Compressors, the impugned order of the Commissioner (Appeals) allowing the credi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X