2002 (5) TMI 718

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. [Order]. - The respondents manufacture Acrylic Yarn falling under Chapter 55. This is a Revenue appeal against the order of Commissioner (Appeals) dated 17-9-99 in which he has allowed the Modvat credit to the respondents on certain items as capital goods under Rule 57Q of Central Excise Rules, 1944. These items are - Air Compressor, Frame, Speed Frame and Ring Frame to create pr....