2004 (1) TMI 591

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..... ]. Heard both sides. There are two appeals, one filed by the Department and the other filed by M/s. Lona Industries Ltd. against the same impugned order. Department s Appeal No. E/105/2000-Mum. : 2. The challenge by the department is against the impugned order which allows Modvat credit of Rs. 2,03,348.27 accepting the photo copies of declaration under Rule 57T(1) filed by the appellants .....

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..... Lona Industries Ltd. No. E/203/2000-Mum. : 4. In the impugned order, the Commissioner (Appeals) has denied credit of Rs. 1,03,125/- in respect of PP/FPP tank falling under sub-heading No. 3925.10 on the ground that the said sub-heading is not included under Rule 57Q and also that the same do not form any part of machine or equipment. The appellants have claimed that these tanks are used for stor .....

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