2001 (10) TMI 874

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.... appeals filed by the Revenue against a common order passed by the Commissioner (Appeals) allowing Modvat credit to the respondents on various capital goods under Rule 57Q of the Central Excise Rules, 1944. 2. I have examined the records and heard ld. JDR, Shri Atul Saxena for the Revenue. The respondents are not represented in spite of notice. 3. The items, which have been held to be ....

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.... as the Notification, which amended Rule 57Q thereby incorporating goods falling under Chapters 84 and 85 of the Central Excise Tariff Schedule within the coverage of capital goods, had no retrospective operation. This plea of the appellant presupposes that all the aforesaid goods are acceptable as eligible capital goods for Modvat purposes only by virtue of Notification No. 14/96-C.E. (NT). Yet a....