1996 (6) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Mewa Singh, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - This is an application for dispensing with the pre-deposit of demand of duty of Rs. 10,37,606/- which has been held by the Commissioner of Central Excise and Customs, Raipur in the order dated 27-2-1996 to be ineligible Modvat credit on capital goods under Rule 57Q. The goods involved are refractories u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....odvat credit under Rule 57Q to these refractories. Shri Mewa Singh the learned SDR opposed the stay and pointed out that the refractories became specifically eligible for Modvat credit under Rule 57Q only from 16-3-1995 and the period in question involved in this appeal is prior to that. On careful consideration of the submissions made by both sides we find that the applicants in their reply to th....