2000 (7) TMI 365

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri U.V. Gaitonde, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - When this application for early hearing was argued by Shri Gaitonde, JDR, Shri Godbole, Excise Manager of the appellant unit submitted that this very issue in their own case had been finally decided by the Tribunal vide order No. C.I/1380-82/2000-WZB, dated 11-4-2000 [2000 (118) E.L.T. 635 (T)]. Hence, w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rrect because this amendment came into effect in 1993 whereas the demand is for the earlier period when there was no such mandatory requirement. I, therefore, find nothing wrong in the order holding that the appellants will not be entitled to Modvat credit on rear view mirrors and they will have to pay duty on the same under Rule 57F(1)(ii) procedure". 3. In the cited order, the Tribunal h....