1999 (8) TMI 189

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....lants. Shri T.A. Arunachalam, JDR, for the Respondent. [Order]. -  The appellants filed this appeal against the order-in-appeal dated 30-4-1998 passed by the Commissioner of Central Excise (Appeals). In this case the benefit of Modvat credit on capital goods on 14 items is denied to the appellant. Learned Shri Pramod Banthia, C.A. appearing on behalf of the appellants submits that th....

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....ification No. 11/95-C.E., dated 16-7-1995 and Notification No. 14/96-C.E., dated 23-7-1996. He, therefore, prays that the matter be remanded to the adjudicating authority for reconsideration in the light of the Larger Bench decision of the Tribunal in the case of Jawahar Mills Ltd. (supra). 2. Learned JDR appearing on behalf of the Revenue have no objection. 3. Heard both sides. 4. In thi....

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....535) 5. The Larger Bench of the Tribunal in the case of Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore, (supra) explained the scope of the Rule 57Q of the Central Excise Rules, 1944. The judgment of the Larger Bench of the Tribunal was not available at the time of passing of the impugned order. In these circumstances, the impugned order is set aside and the matter is remanded ....