2005 (4) TMI 484

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....lant. Shri Nitin Mehta, Consultant, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - This is Revenue's appeal against the order of Commissioner (A), Mumbai.  2.The issue relates to classification of goods under the Schedule to CETA, 1985. The respondent is engaged in the manufacture of bicycle control cables which are parts of bicycle parts which in turn are exempt fr....

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....n in the manufacture of Auto Control Cables which were cleared sometimes on payment of duty and at others at 'Nil' rate of duty. In these circumstances Modvat credit taken on the inputs that have gone into the production of exempted goods is recoverable. The prayer in the Revenue's appeals is to restore the Orders-in-Original No. 47/AC/VII/97, dated 14-11-1997 passed by Assistant Commissioner of C....