1998 (5) TMI 218

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....ts. [Order per : K.S. Venkataramani, Vice President]. - The appeal is against the impugned order of the Commissioner (Appeals) captioned above by which he has held that the respondents will be eligible for Modvat credit under transitional facility as per Rule 57H by virtue of a letter dated 21-4-1989 submitted by them to the Asstt. Commissioner on their coming to the Modvat credit after availin....

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....ch they can claim to be aggrieved. We find that the Commissioner (Appeals) observed that the Asstt. Commissioner has ignored that the respondents had opted to the Modvat credit on 21-4-1989 and the transitional Modvat credit under Rule 57H is to be reckoned as to the date of declaration under Rule 57G since the respondents herein had filed the declaration on that date stating therein that the part....