2000 (3) TMI 419

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....M.P. Devnath, Advocate, for the Respondents. [Order]. - These are 12 appeals filed by the Revenue accompanied with the applications to condone delay in filing the appeals. 2. Heard both sides. 3. On through the submissions made by both the sides and taking into consideration that there is a delay of maximum 5 to 6 days in filing these appeals, I am of the view that these are ....

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....ty paid on disposable syringes and needles under Rule 57A of the Central Excise Rules, 1944. 6. The department has filed appeals on the ground that the items were not used in or in relation to the finished product relying upon the order of the Tribunal bearing No. A/2448/96-NB, dated 14-10-96, reported in 1997 (92) E.L.T. 414. 7. It was urged on behalf of the respondents that claus....

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....5 of his order. They are as under :- "4. Personal hearing in the matter was held on 22-4-1999 when Shri M.P. Devnath, Advocate appeared for the same and reiterated the submissions made in the grounds of appeal. He also relied upon Explanation (e) to Rule 57A inserted on 29-6-1995 vide which accessories of the final product cleared alongwith the final product, the value of which is included in t....

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....or the convenience of the user of the injections and are definitely accessories to the injections. Accordingly, for the period 29-6-1995 to 31-10-1997, I hold that Modvat credit will be admissible on disposable syringes and needles. However, for the period 1-1-1995 to 28-6-1995, the CEGAT Order referred to above is squarely applicable and going by the ratio of this Order, Modvat credit on these tw....