2001 (10) TMI 107

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..... n-alloy steel. It claimed Modvat credit on "Ammonia Cracking Unit Nitrogen Gas Generator, Thyristor Panel, Distributor Board/Electric Control Panel and Ingersol-Rand make Air Compressor". The Assistant Commissioner disallowed the claim. Aggrieved by the order, the respondent filed an appeal. The Commissioner (Appeals) considered the matter and vide order dated May 24, 1999 accepted the appeal of .....

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..... )(b)…….." Nothing has been pointed out to show that this finding is not correct. In fact, it has been conceded that subsequently a specific provision has been made, as a result of which the items are recognised as entitled to the Modvat credit. 3. Mr. Sehgal submit that for the period from April, 1994 to June, 1994 the credit was not admissible. 4. This Court is not in a position to determine .....

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