2003 (12) TMI 550

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..... Shri Hardik Modh, Advocate, for the Respondent. [Order]. - This is a Revenue appeal directed against impugned order-in-appeal passed by the Commissioner Central Excise (Appeals). The dispute in the instant case is as to whether or not, weighing instrument on which the coal is weighed before the same is fed into the boiler can be considered as eligible for Modvat credit under the capital goods .....

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..... notification cannot be applied retrospectively. The appeal also claims that, the department has not accepted Tribunal judgment in the case of M/s. Man Structural Ltd., reported in 1997 (93) E.L.T. 457 as well as Tribunal's decision in the case of M/s. Jawahar Mills v. CCE, Coimbatore reported in 1999 (108) E.L.T. 47 (T) = 1999 (32) RLT 379. 4. Heard both sides. 5. It is clear now that, .....

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