2000 (3) TMI 284

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.... [Order]. - The issue relates to the 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 ....

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....by name as capital goods. He has accordingly 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 arr....