2000 (4) TMI 366

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....he Respondents. [Order]. - All these 7 appeals filed by the Department are against the order of the Commissioner of Central Excise (Appeals) dated 19-7-1999. The operative part of the impugned order is as follows :- "I have carefully gone through the facts of the case. Going by the ratio of CEGAT judgment in the case of M/s. La-bel Laminates v. CCE - 1991 (56) E.L.T. 757 (T), I hold that Modva....

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....ubmitted that the decision of the Tribunal in La-bel Laminates (supra) is not applicable to the facts of the present case. In that case the goods considered were BOPP films used in the manufacture of aluminium decorative sheets and the same were held to be eligible for Modvat credit under Rule 57A ibid. The learned JDR has, therefore, contended that the impugned order has been passed without prope....