2007 (7) TMI 545

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..... . [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by the Commissioner (Appeals), Revenue filed the present appeal. 2. We have heard both the sides. The Dispute relates to availment of Modvat credit in respect of capital goods before installation of the same. Commissioner (Appeals) has held as under : 4.1 I have carefully gone to the facts and submissi .....

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..... (137) E.L.T. 735 (Tri.-Kolkata) has held that prohibition on availment of credit before installation was introduced only from 1-1-1996 and as such, availment of credit before the said period in respect of the capital goods received but not installed cannot be denied. We find that the period in the present appeal is also prior to the said date. In any case, the credit so availed was utilized only a .....

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