2007 (4) TMI 521

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..... r the Respondent. [Order]. Revenue s appeal is on a very limited count that all parts, components and accessories used with the capital goods were not entitled to Modvat credit under Rule 57Q. Therefore, the Appellate Authority s Order allowing the appeal of the assessee/respondent is bad in law and calls for intervention. 2. Learned J.D.R. supported the Order of Adjudication and submi .....

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..... he learned Commissioner (Appeals) having clarified the matter thoroughly, there is no necessity to perpetuate the litigation. The Appellate Order passed relying on the said Circular is also self-speaking to entitle the assessee/respondent to the Modvat credit claimed, which is undeniable. 5. Revenue s appeal is, therefore, dismissed. Dictated and pronounced in the open court. - - TaxTMI - T .....

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