2000 (3) TMI 729

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....e, for the Respondents. [Order]. -  The Revenue is in appeal against the Order-in-Appeal dated 24-8-99 passed by Commissioner (Appeals), Chandigarh. The Commissioner (Appeals) in his order has admitted the appeal of the respondents and allowed the Modvat credit amounting to Rs. 17,650/- under Rule 57T(1) on Rewinding machine used to print the price of the product on the film being used ....

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....e decision of the CEGAT in M/s. Shanmugaraja Spinning Mills - 1997 (89) E.L.T. 84 (Tribunal). 3. I have carefully considered the submissions made before me. It is observed that the lower appellate authority in allowing the Modvat credit on the impugned machine has relied on the judgment of the Apex Court in M/s. Eastend Paper Ind. (Supra). Notwithstanding the decision of CEGAT in M/s. Shan....