2002 (1) TMI 1180

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....pondent. [Order]. - Modvat credit of Rs. 4,045.20 was disallowed to the respondent by the adjudicating authority on the ground that the capital goods, in respect of which the credit was taken, were not specifically covered by Rule 57Q of the Central Excise Pules by virtue of the fact that the goods were not covered under Chapter Headings 85.16 and 85.39 of the Schedule to the Central Excise ....

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....ove submissions. It appears from Ground No. 4 that the appellant had an apprehension that they had no good case in view of the Tribunal's Larger Bench decision in Jawahar Mills Ltd. v. CCE [1999 (108) E.L.T. 47]. The Revenue's appeal against that decision has been dismissed by the Supreme Court vide 2001 (132) E.L.T. 3 (S.C.). The decisions relied on by the appellant, under Grounds 1 to 3, are als....