2004 (1) TMI 236

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....ed by the learned Commissioner (Appeals). The dispute in this case relates to extension of capital goods Modvat credit under Rule 57Q of the Central Excise Rules, 1944 to an instrument known as "Electronic Yarn Evenness Tester". The adjudicating authority disallowed the credit on the ground that the equipment is not such which brings about any change in the material nor does it produce or process ....

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....ned order, it is pleaded that, the CEGAT judgment in the case of DCL Polyester (Supra) has been challenged by filing a reference application. Hence the learned Commissioner (Appeals) ought not to have placed reliance thereon and allowed the appeal. It is also pleaded that, the respondents have not demonstrated the similarity between the "tester" in the DCL case and their own case. It is also claim....

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....ow the CEGAT judgment in the case of DCL Polyester, having been specifically pronounced against him. It was for the Commissioner to bring about the distinction between the "tester" disallowed in the CEGAT judgment and that of the respondents and to show that functionally the appellant's tester does not meet the principles laid down in the said judgment. 5. Thirdly mere filing of reference appli....