2005 (5) TMI 490

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....he Respondent. [Order]. - After examining the records and hearing both sides, I find that this appeal involves the short question whether Telephone Cable falling under Heading No. 85.44 of the CETA Schedule, used by the appellants within their factory during Mar.'98, was eligible for Modvat credit under Rule 57Q. Both the authorities below disallowed the credit of Rs. 3,317/- to the party on....

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....o the text of Rule 57Q as the Rule stood during the material period. This rule, which is seen reproduced in the impugned order, reads as under : "Rule 57Q. Applicability. - (1) The provisions of this section shall apply to goods (hereafter in this Section, referred to as the "final products") described in column (3) of the table given below and to the goods (hereafter, in this section, referred....