2000 (7) TMI 365

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....or 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, with the consent of both the si....

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....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 held that mirrors were inputs and cre....