2001 (2) TMI 358

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri V.K. Chaturvedi, SDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of duty of Rs. 89,060.79 involved in the case of M/s. Dum Dum Valves & Bearings confirmed by the authorities below by disallowing the Modvat Credit, I take up the appeal itself, along with the appeal of M/s. Dum Dum Metalloy Industries for disposal. 2. In the first case, M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (i)   1991 (56) E.L.T. 853 (T) - C.C.Ex. v. Premier Cables Co. Ltd.; (ii)   1996 (81) E.L.T. 563 (T) - Chamundi Steel Re-rolling Mills v. C.C.Ex., Bangalore; (iii)   1991 (55) E.L.T. 128 (T) - Kerala State Electronics Devep. Corpn. Ltd. v. Collector of Central Excise; (iv)   1997 (96) E.L.T. 94 (T) - C.C.Ex., Meerut v. Ideal Electronics; 2.1&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alling under Rule 57A, would qualify as a declaration under Rule 57T, if the inputs are considered to be capital goods. As such, he submits that both the appeals be allowed on both counts. 4. After hearing Shri V.K. Chaturvedi, learned S.D.R. for the Revenue, I find the submissions made by the learned Counsel to be correct, in so far as the legal issues are concerned. However, as the factu....