1998 (1) TMI 242

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.... This appeal is filed against the order passed by the CCE (A). In terms of that order he denied the benefit of Modvat credit under Rule 57Q with respect to the following items : 1. Portable Platform Scale 2. Digital Weighing Scale 3. Revothern Boiler 4. Revothern Boiler parts 5. Regenerative desiccant Compressor Air Drier. 2. The benefit with respect to the abov....

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.... are problems about the coverage of certain inputs and capital goods. I propose to clarify the scope of eligible capital goods by specifying the heading and sub-headings of the tariff relating to capital goods in the Modvat Rules". (Emphasis supplied). Being thus, a clarificatory amendment to Rule 57Q, the substituted Explanation , in our view, can be retrospectively applied as per well settled pr....

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....ut he fairly concedes that the above said decision is to the effect that this introduction is retrospective in nature. 5. I have heard both the sides. In view of the above said decision of the Tribunal as well as the decision of the Tribunal in the case reported in 1997 (90) E.L.T. 361 in the case of Marvewl Vinyls Ltd. v. CCE, Meerut, wherein it is held that this introduction is retrospecti....