2002 (10) TMI 677

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....Narasimha Murthy, JDR, for the Respondent. [Order (Oral)]. -  This appeal arises out of and is directed against the OIA No. 44/99-C.E., dated 1-3-99 passed by the Commissioner of Customs and Central Excise (Appeal). 2. Heard both sides. 3. The Counsel appearing for the appellants submitted that dispute is in respect of Modvat credit on inputs as well as capital goods. ....

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....redit on lubricating oil & fails with reference to HSD Oil. 5. As regards capital goods, it was submitted by the Counsel that Modvat credit has been denied on the ground that chapter heading and debit particulars are not mentioned in the invoice and the chapter 69.01 is not concerned with the capital goods. She said that Silicon Carbide crystals falls under 69.01 and correct heading was gi....