2001 (7) TMI 221

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..... issioner (Appeals), Chandigarh. 2. The respondents manufacture yarn falling under Chapters 52 and 55 and they availed Modvat credit under Rules 57A and 57Q of the Central Excise Rules, 1944. The Commissioner (Appeals) in his two impugned orders has allowed the Modvat credit amounting to Rs. 1,98,683/- and Rs. 28,712/-respectively on the items Fibre Glass, Ring Data Processor and card cans spring .....

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..... Advocate for the respondents. The learned Advocate for the respondents submits that Modvat credit with regard to the automatic data processor is already allowed by the decision of the Tribunal in their own case in CCE, Chandigarh v. Winsome Spinners Ltd .- 2000 (115) E.L.T. 756 (T). On considering the facts of the case before me, I am of the opinion that the Modvat credit on the other two items is .....

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