TMI Blog2000 (6) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. By this restoration application, the Commissioner is seeking restoration of Appeals No. E/1188 to 1194/99, dated 12-3-1999 and connected stay applications arising from Order-in-Appeal No. 7/99 (G) (D)-C.E., dt. 12-3-1999 passed by Commissioner of Central Excise (Appeals), Hyderabad be restored to their original numbers. 2. The appeals had been dismissed by Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies which were brought into the factory and used in the machine installed prior to 1-3-1994. Both the authorities had upheld the party s contention that they are entitled to benefit of notification in view of the noted Tribunal s judgments in the order. The Tribunal had decided the case and held that the Modvat credit on the said capital goods was available and appellants were entitled for benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1999. 9. The Tribunal while passing the final order noted that the authorities had rightly followed the Tribunal judgments in granting benefit of Modvat credit in respect of capital goods noted which were used in machines prior to 1-3-1994. The Tribunal also noted that reference applications filed by the Revenue were also rejected. The Tribunal had extracted the findings given in Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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