2011 (9) TMI 33

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....Per Dev Darshan Sud, J.   The Commissioner, Central Excise, has preferred this appeal against the order passed by the appellate Tribunal in E/Appeal No.1782/04-NB(B) rejecting the appeal filed by the Revenue on the question as to whether MODVAT, Credit of the duty paid in Tyre Protection Chain, falling under Heading 73.15 of the Central Excise Tariff, is available to the Respondents M/s.A.C.....

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.... for bringing about any change in any substance for the manufacture of final produce and found no mention under Subclause (d) of Clause (I) under explanation to Rule 57Q of the Central Excise Rules, 1944?"   3. Shri Sandeep Sharma, learned Assistant Solicitor General of India, urges that Tribunal was in grave error in dismissing the appeal of the Revenue and that the facts on the record clea....