1999 (4) TMI 218

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....ellant. Shri Satnam Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In all these cases, a total amount of Rs. 73,62,130/- of Modvat credit availed by the applicants herein has been denied on various grounds such as non-authentication of invoices, non-marking of duplicate copy for transporter, credit taken on the strength of gate passes issued prior to 31-3-....

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.... transporter etc. and he has extended the credit on aluminium cops and kemwater. In respect of kemwater, ld. Counsel submits that it has been held by the Tribunal in the assessee's own case as reported in [1998 (100) E.L.T. 351] that the item is entitled to Modvat credit. He submits that it has been held that air compressors are eligible for Modvat credit by the decision of the Tribunal reported i....