2004 (1) TMI 591

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....espondent. [Order]. - Heard both sides. There are two appeals, one filed by the Department and the other filed by M/s. Lona Industries Ltd. against the same impugned order. Department's Appeal No. E/105/2000-Mum. : 2. The challenge by the department is against the impugned order which allows Modvat credit of Rs. 2,03,348.27 accepting the photo copies of declaration under Rule 57T(1) file....

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....cted. Appeal by M/s. Lona Industries Ltd. No. E/203/2000-Mum. : 4. In the impugned order, the Commissioner (Appeals) has denied credit of Rs. 1,03,125/- in respect of PP/FPP tank falling under sub-heading No. 3925.10 on the ground that the said sub-heading is not included under Rule 57Q and also that the same do not form any part of machine or equipment. The appellants have claimed that the....