2000 (11) TMI 1219

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..... the issue involved in this case has been properly analysed by the Commissioner (Appeals) as can be seen from his finding portion. Issue relates to Modvat credit. Modvat credit has been denied and ordered to be debited on the ground that input on which credit has been taken under Rule 57A of the Central Excise Rules, were destroyed by fire before the manufacturing operation started. 2. On the .....

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..... ations had already been commenced and destruction by fire took place at second stage namely Blow Room, whereas the first stage involved the blending of 2 different fibres. Consequently, the impugned order is set aside. 3. Since the issue involved in this case has been properly analysed by the Commissioner (Appeals) in the impugned order, I do not find any substance in the appeal filed by the .....

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