2000 (11) TMI 351

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....Advocate, for the Appellant.  Shri Mewa Singh, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - In this case Modvat credit of Rs. 21,34,776/- has been disallowed and the amount has been confirmed under Rule 96ZL of the Central Excise Rules on the ground that the applicants who are engaged in the manufacture of embroidered fabrics with the help of vertical aut....

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....hat "no credit of duty paid on inputs used in the manufacture of embroidered and capital goods used within the factory of manufacture of such embroidered fabrics shall be allowed under Rule 57A or 57B or 57Q" was introduced only by Notification 15/98-C.E., dated 2-6-1998 while the present period is prior to that date and, therefore, during the period in dispute, there was no bar on the applicants ....