2000 (6) TMI 426

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....t. None, for the Respondent. [Order]. -  By this restoration application, the Commissioner is seeking restoration of Appeals No. E/1188 to 1194/99, dated 12-3-1999 and connected stay applications arising from Order-in-Appeal No. 7/99 (G) (D)-C.E., dt. 12-3-1999 passed by Commissioner of Central Excise (Appeals), Hyderabad be restored to their original numbers. 2. The appeals ....

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....f Modvat credit on spare parts/components/accessories which were brought into the factory and used in the machine installed prior to 1-3-1994. Both the authorities had upheld the party's contention that they are entitled to benefit of notification in view of the noted Tribunal's judgments in the order. The Tribunal had decided the case and held that the Modvat credit on the said capital goods was ....

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....ht of the Tribunal's Final Order Nos. 2849-2880/99, dt. 15-11-1999. 9. The Tribunal while passing the final order noted that the authorities had rightly followed the Tribunal judgments in granting benefit of Modvat credit in respect of capital goods noted which were used in machines prior to 1-3-1994. The Tribunal also noted that reference applications filed by the Revenue were also reject....