2001 (1) TMI 273

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsultant, for the Respondent. [Order]. - This application is by the Revenue claiming that the following questions of law have arisen out of Final Order No. A/42-43/99-NB(S) dated 18-1-1999 passed by the Tribunal in the appeals filed by the department against Order-in-Appeal dated 3-4-1998 of the Commissioner (Appeals) :- (i)      Whether the term "Cabinet" declare....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ule 57G of the Central Excise Rules. The adjudicating authority disallowed the Modvat credit on the ground that the inputs had not been declared under Rule 57G. The assessees preferred appeal against the Assistant Commissioner's order to the Commissioner (Appeals) on the ground that the aforesaid items namely Front Cover, Rear Cover etc. were nothing but Cabinet in knocked down condition and that ....