1998 (3) TMI 204

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. -  On hearing both the sides, the appeal is admitted for decision on merits. 2. The issue in this appeal is whether electric control panel in the appellants plant is eligible for Modvat credit under Rule 57Q of Central Excise Rules. The Commissioner of Central Excise (Appeals) in the impugned order captioned above has held that Modvat credit has been rightly denied as the c....