1999 (9) TMI 247

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.... S/Shri S. Kandaswamy, Consultant and V.S. Venugopalan, Advocate, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. -  The Final Order Nos. 1241 & 1242/98, dated 30-6-1998 on these two Revenue appeals was recalled vide Misc. Order Nos. 680 to 682/99, dated 23-7-1999 and the matters were reheard on 24-8-1999 by this Bench. 2. Heard Ms. Aruna Gupta, ld. DR and Shri S. ....

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.... 4. For Appeal No. E/1207/96, ld. Consultant submits that the issue involves eligibility of Modvat credit on following items for the period from 30-9-1994 to 7-10-1994 involving amount of Rs. 1,37,200/- :- Carding Machine Rs. 8445.00 Speed Frame Machine Rs. 8445.00 The credit thereon was taken after 21-10-1994. Since date of receipt is not mentioned in Rule 57Q, therefore credit w....

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.... case of Hematic Motor as in 1997 (91) E.L.T. 592 (Tribunal) all Modvat Rules should be read together. Thus as held in the case of MM Forgings as in 1997 (89) E.L.T. 617 (Tribunal) the Rules 57Q and 57S should be read harmoniously and Notification No. 60/94, dated 21-10-1994 be applied retrospectivily. 5. Ld. Advocate Shri Venugopalan for respondents in Appeal E/1255/96 explained to us at ....

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....equired to be followed here also. He also made other submissions were similar to those recorded above. 6. We have carefully considered the rival submissions and records of the case. We find that the earlier final orders were recalled due to mistakes apparent on record and therefore our reconsideration thereof must ensure that those mistakes are rectified. The matter concerning credit on sp....