2004 (7) TMI 564

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der]. - In this appeal, the revenue has questioned the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has allowed the Modvat credit in respect of the parts of the air compressors by observing that the same fall under Tariff Heading 8414.80 of the CETA. 2. The learned Counsel has also reiterated this ground before me. 3. On the other hand, the learned J....