Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (10) TMI 121 - AT - Central ExciseExtract: .......cluded under Rule 57Q. Since the same has not been excluded, there is no justification to deny the Modvat credit in respect of spares of main item as it was rightly pointed out by the Respondents Counsel. In view of this position, I do not find any infirmity in the impugned order. Accordingly, the appeal filed by the Department is hereby dismissed.
|