1999 (7) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri S. Sankaravadivelu, DR, for the Respondents. [Order]. -  This appeal is against the Order-in-Appeal No. 172/98, dated 28-9-1998 passed by the Commissioner (Appeals) wherein the Order-in-Original No. 3/98, dated 29-1-1998 was upheld. The said Order-in-Original had confirmed duty demand of Rs. 3651.00 on rubber sheets falling under Heading 4008/29 as Modvat credit thereon had been deni....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... cut the gaskets to the size and dimension which vary from item to item. He submits that the rubber sheets had been purchased and were used from time to time in the maintenance of Plant after cutting them to size. In this connection he submits that similar issue was considered in the decision of the Tribunal in the case of Synthetics and Chemicals Ltd. v. C.C.E., Kanpur as reported in 1997 (89) E.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uipments which would not qualify as eligible for Modvat credit under Rule 57Q. He further submits that both the Order-in-Original and the Order-in-Appeal impugned are speaking orders which gave reasoned decisions. 4.  I have considered the rival submissions and records of the case. I find that it is not disputed that the item which was received in the factory of the appellants was gasket a....