2000 (3) TMI 284

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....e availability of the Modvat credit amounting to Rs. 9,387/-. 2. The respondents took the Modvat credit under Rule 57Q on the air circuit breaker received by them as capital goods. The original authority by his Order, dated 2-5-1997 disallowed the credit on the ground that it is an independent electrical device which is used for breaking of electric current supply. It is stated that being a ....

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.... held that the Modvat credit on this item would be admissible by the appellants. 4. I have heard Shri A.K. Jain, ld. DR. The respondents vide their letter, dated 17-2-2000 have requested the case to be decided on merits. 5. The Revenue in they're written memorandum of appeal and during the course of hearing have reiterated the finding arrived at by the original adjudicating authority. ....