2001 (4) TMI 487

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....  This is a Revenue appeal. The respondents manufacture "welding electrodes" falling under Ch. 83 of the Central Excise Tariff Act, 1985. They availed Modvat credit totally amounting to Rs. 65,775/- on the item "Hot melt unit" as capital goods falling under Rule 57Q of the Central Excise Rules, 1944. The Asst. Commissioner of Central Excise, Raipur vide his order dated 9-8-99 has observed th....

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....r authority. 3. The Revenue have filed an appeal against the above order of Commissioner (Appeals). I have heard Shri A.K. Jain, JDR for the appellants and Shri S. Manoj, Asst. Manager for the respondents' Company. The ld. representative of the respondents has filed a copy of the Order No. C-I/3288-89/WZB/2000 dated 21-9-2000 of West Regional Bench of CEGAT, Bombay in their own case, in whic....