2002 (2) TMI 994

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Arun Chopra, DR, for the Respondent. [Order]. - Today, application for stay has been posted for hearing. But I have taken up the Appeal itself for consideration after waiving deposit and with consent of parties as the matter is already covered by a decision of the Larger Bench in the case of Commissioner of Customs and Central Excise, Meerut v. Mody Rubber Ltd. - 2000 (119) E.L.T. 197 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The objection of the department is that if a person claims Modvat credit of capital goods under Rule 57Q, of the Rules, on refusal thereof by the department, for the same goods the assessee can not claim as are input. This question has been decided in favour of the assessee by the Larger Bench in the case of Commissioner of Customs & Central Excise v. Mody Rubber Ltd. - 2000 (119) E.L.T. 197 wer....