1999 (6) TMI 220

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der]. - The Revenue filed this appeal against the Order-in-Appeal dated 25/26-8-1999 passed by the Commissioner of Central Excise (Appeals). The Commissioner (Appeals) in the impugned order held that starter coil and coils are eligible for the benefit of Modvat credit as capital goods even prior to 16-3-1995. 2. Learned DR appeared on behalf of the Revenue submits that starter coil and coi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal be rejected. 4. In this case the benefit of Modvat credit in respect of starter coil and coils are allowed by the learned Commissioner and in the impugned order learned Commissioner held that starter coil and coils are eligible for Modvat credit under Rule 57Q even prior to 16-3-1995 and the contention of the Revenue in the appeal is that prior to 16-3-1995 these items are not covered un....