TMI Blog2007 (11) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... peal dismissed - C.M.A. No.2993/04 and C.M.P. No. 16761/04 - - - Dated:- 1-11-2007 - K. Raviraja Pandian and Chitra Venkataraman, JJ. [Judgment per : K. Raviraja Pandian, J.].- This Appeal is filed against the Final Order No.464 of 2004 dated 30.04.2004 made by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The question of law formulated for ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under heading No.94.05 to the extent of Rs.47,994/-under rule 57Q of the Central Excise Rules, 1944. They have filed necessary declaration under Rule 57T on 23.2.2996. The capital goods credit was sought to be disallowed on the ground that the goods were ineligible capital goods under Rule 57Q. The original authority allowed the credit holding inter alia that the goods were ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed the Modvat credit in respect of lighting fittings. Whether the availment of credit in respect of lighting fittings under Rule 57DQ of the Central Excise Rules is correct or not is the only question involved. The Supreme Court in the case of the Commissioner of Central Excise, Coimbatore v. Jawahar Mills Limited reported in 2001(132) ELT 3 has held that having regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
