1999 (8) TMI 396

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.... [ Order]. - This appeal has been filed by the appellants against the order dated 14-10-1998 passed by the Commissioner (Appeals), Chandigarh who dismissed their appeal and confirmed the order-in-original dated 21-8-1997 of the A.C., Central Excise. 2. The facts, as made out from the impugned order, giving rise to the present appeal may briefly be stated as under :- Appellants claim....

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....xcise initially disallowed the Modvat credit on the goods "Squirrel Jet Nozzles" on the ground that these goods are not covered under definition of Capital goods during the relevant period i.e., 23-7-1997 under Rule 57Q(1). This very view has been taken by the Commissioner (Appeals) while upholding the order of the A.C. and rejecting the appeal of the appellants as there being a specific exclusion....