1999 (11) TMI 165

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....Shri R. Sudhinder, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - Revenue has filed these appeals being aggrieved by the order passed by the learned Commissioner (Appeals) holding that the appellant has declared polyester/Acrylic/other Artifical Tops under Chapter sub-heading 5501.20, 5501.30, 5501.90 and had held that since all the 3 products viz. fibre, tow and tops....

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....ightly held that Modvat credit will not be admissible to the respondents herein. He submits that the fact that fibre tow and tops figured under the same item but carry different meaning. He, therefore, prays that in view of the fact that fibre, tow and tops are different products, therefore, the declaration was wrong and that the learned Commissioner (Appeals) had wrongly allowed the appeal of the....

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....iven, the particular mention of fibre, tow or top becomes insignificant. He submits that their case is fully covered by the decision of this Tribunal in the case of Raymonds Limited v. C.C.E., Mumbai reported in 1998 (99) E.L.T. 545. He submits that the Tribunal in this case held, "we are, therefore, inclined to accept the contention of the appellant that in the context of the Heading, there was i....