2003 (6) TMI 360

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....ni, JDR, for the Respondent. [Order]. - As the issue involved in this appeal lies on a short compass, I am proceeding to decide the main appeal itself along with the stay petition. 2. The appeal is directed against Order-in-Appeal No. 185/2002 (M-II) passed by CCE (A) Chennai confirming the denial of Modvat credit to the extent of Rs. 19,548/- under Rule 57AH of Central Excise Rules,....

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....M.S. Ingots are coming out. The ld. Consultant also submitted that under the definition of "Capital Goods" in Sl. No. (c) the Moulds and Dyes only were mentioned whereas in the CENVAT Rules also Moulds and Dyes have been mentioned. Therefore, there is no change in the tariff and what has been allowed by them in the past has to be allowed now as there is no change at all. He also submitted that no ....