2001 (12) TMI 578

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.... V.K. Verma, JDR, for the Respondent. [Order]. - This appeal has been directed by the appellants against the impugned order passed by the Commissioner (Appeals) vide which he had reversed the order-in-original of the Dy. Commissioner dt. 30-10-94 and disallowed the Modvat credit in respect of generator to the appellants. 2. The appellants were engaged in the manufacture of Weighing a....

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....f the clause (e) of the Explanation appended to Rule 57A of the Rules. He has also argued that even otherwise the generator being the essential part of the bagging machines, as the machines could not work without it, the Modvat credit was admissible thereon being input. 4. On the other hand ld. DR has reiterated the correctness of the impugned order. 5. I have heard both the sides.....

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....im of the appellants relates to the period Oct., 1993. Therefore, no capital out of the newly added clause (e) of the Explanation, can be made as the said clause did not had retrospective effect. Ld. Counsel has no doubt referred to the order of the Tribunal in the case of CCE, Hyderabad v. Akhil Pharma Ltd. [2001 (127) E.L.T. 755] to content that this amendment to Rule 57A had a retrospective eff....