2004 (1) TMI 236

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..... lates to extension of capital goods Modvat credit under Rule 57Q of the Central Excise Rules, 1944 to an instrument known as "Electronic Yarn Evenness Tester". The adjudicating authority disallowed the credit on the ground that the equipment is not such which brings about any change in the material nor does it produce or process any goods and hence does not meet the eligibility criteria prescribed .....

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..... olyester (Supra) has been challenged by filing a reference application. Hence the learned Commissioner (Appeals) ought not to have placed reliance thereon and allowed the appeal. It is also pleaded that, the respondents have not demonstrated the similarity between the "tester" in the DCL case and their own case. It is also claimed that the goods of Heading No. 84.71 were specifically excluded from .....

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..... lly pronounced against him. It was for the Commissioner to bring about the distinction between the "tester" disallowed in the CEGAT judgment and that of the respondents and to show that functionally the appellant's tester does not meet the principles laid down in the said judgment. 5. Thirdly mere filing of reference application against the CEGAT judgment has no effect of overruling the judgment .....

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