2007 (6) TMI 73

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..... os. 699-701/2007 - Dated:- 12-6-2007 - [Order per : P.G. Chacko, Member (J)]. - These appeals of the Revenue are directed against the order of the Commissioner (Appeals) allowing Modvat credit to the respondents on parts and components of co-generation plant for the period 1997-2000. The lower appellate authority considered mainly three issues viz. (a) whether the above credit was liable to be .....

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..... he present appeal, the Revenue's challenge has been restricted to the Appellate Commissioner's decision on issue (c) ibid. 2. After hearing ld. SDR for the appellant and ld. Sr. Advocate for the respondents, we find that the said issue is no longer res integra. A Larger Bench of this Tribunal in the case of Ballarpur Industries Ltd. v. CCE, Belgaum, 2000 (116) E.L.T. 312 (Tribunal), cons .....

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..... nd it was held that nothing contained in Rule 57D(2) affected the right of the manufacturer of final product to claim input-duty credit under other provisions of the Modvat scheme. The provisions of Rule 57R(2) are pari materia. After noting this position, a regular Bench of this Tribunal in the case of CCE, Raipur v. H.E.G. Ltd., 2004 (177) E.L.T. 605 (Tri.-Del.) held that Modvat credit .....

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