2000 (11) TMI 454

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....anchatcharam, JDR, for the Respondents. [Order]. - The applicants filed this application for waiver of pre-deposit of duty of Rs. 2,54,270/- and penalty of Rs. 18,000/-. In this case, the benefit of Modvat credit in respect of finger tips is denied under Rule 57A of the Central Excise Rules. 2. Ld. Counsel, appearing on behalf of the applicants, submits that the applicants are engage....

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....reme Court in the case of Member, Board of Revenue v. Phelps & Co. (P) Ltd. (S.C.) reported in (1972) 29 STC 101. He submits that in this case the Hon'ble Supreme Court held that gloves are used by the workers in hot jobs and in handling corrosive substances. He, therefore, prays that the application be allowed. 3. Ld. D.R., appearing on behalf of the revenue, submits that the applicants c....