2004 (9) TMI 470

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.... Puneet Bhardwaj, Advocates, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appeal of the Revenue is arising out of order in appeal No. 106-CE/IND/APPL-ll/03, dated 21-3-2003 where under the Commissioner quashed the proceedings for denial of Modvat credit. Commissioner observed as under :- "10. CBEC has also issued Circular No. 441/7/99-CE, dated 23-2-1999 that the Assistant ....

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....reported in 1994 (72) E.L.T. 948 is also applicable in this matter and also the clarificatory instructions of the Board's office in various Circulars and also from the facts of the records that the said goods were in fact capital goods as per the explanation to the Rule 57Q the goods have suffered the specified duty and the same had been received and utilised by the appellant in the factory for th....