1999 (8) TMI 170

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....ts. [Order]. - The Revenue has filed the appeal against the allowance of Modvat credit on Hinumark 2000 TCNC System No. 197. The Commissioner (A) held that "The function of the machine was to control the movement of cutting tools and measure numerically component size, thereby it is an accessory to the machine, as per Rule 57Q(1)(b), the credit is admissible." 2. Arguing the case, Sh....

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....He submits that in view of this for qualifying to be included in clauses (a) to (c), the goods must be used in the manufacture. He submits that the position no doubt changed with the issue of Notification No. 14/96, dated 23-7-1996. However, this was not in the form of clarificatory notification and, therefore the provision of this notification shall be applicable only on or after 23rd July, 1996.....