2005 (8) TMI 271

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he contention of the Department is that the respondent was availing compounded levy scheme under Section 3A of the Central Excise Act, 1944, as such not eligible for Modvat credit and further the capital goods were received prior to 1-4-2000. Whereas the contention of the respondent/assessee is that the compounded levy scheme was abolished with effect from 1-4-2000 and that the machinery was recei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X