2001 (9) TMI 845

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....ian, Advocate, for the Respondent. [Order]. - All these five appeals arise out of a common Order in Appeal Nos. 21 to 25/99 (TRY), dated 6-1-1999 by which the Commissioner (Appeals) has allowed the appeal filed by the respondents holding that universal testing machine falls within the definition of capital goods and the credit of duty is admissible under Rule 57Q and that the duty paying doc....

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....ce Rule 57GG prescribes such condition and hence the Modvat credit availed is required to be denied to the assessee. They have therefore, prayed that the order of the lower appellate authority may be set aside. 2. Shri Jayachandran, learned DR reiterated the grounds made in the grounds of appeal and requests that the Revenue appeals may be allowed. 3. The learned Counsel appearing ....

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....dence for payment of duty as per the classification issued by the Central Board of Excise & Customs vide letter dated 9-2-1988. Similarly Tribunal in the case of Ecko Cables (P) Ltd. v. CCE reported in [1994 (72) E.L.T. 290 (T)] has held that certificate issued by Public Sector Undertaking to be considered as duty paying documents as per Trade Notice No. F. 267/17/88-CX B, dated 19-2-88. He furthe....

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....trol equipments essential for controlling parameters at different points in the sugar plant, without which the manufacture of sugar is not possible. Therefore, they are essential for manufacture of the final product and are eligible for credit under Rule 57Q. In view this, the learned Counsel prayed for rejection of the departmental appeal. 4. I have considered the submissions of both the ....