2001 (2) TMI 189

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..... es is available in respect of plates, bars and rods falling under Chapter 72 of the Tariff. 2. Shri Bipin Garg, learned Advocate, submitted that the Appellate Tribunal in their own case vide Final Order No. A/894/2000-NB, dated 12-10-2000 has allowed the Capital goods Credit on the impugned goods. He, further, mentioned that again the Tribunal vide Final Order No. A/277/2000-NB, dated 29-12-1999 .....

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..... eposit Rs. 7 lakhs in case they did not have balance in Modvat account. 4. I have considered the submissions of both the sides. The Tribunal in the Appellant's own two cases has allowed the Capital goods Credit in respect of the impugned items following the decision in the case of Simbhauli Sugar Mill, Final Order No. A-776-777/98-NB, dated 8-9-1998. Following the ratio of the Tribunal's decisio .....

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