1999 (9) TMI 157

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..... ate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short issue involved in the present appeal of the Revenue as to whether the respondents were entitled to avail modvat credit on HSD Oil during the period 8-6-1997 to 19-2-1998 in terms of Rule 57B of the C. Ex. Rules, 1944 when an Explanation to the said Rule 57B was introduced vide Notification No. 5/98 , dated 2-3-1998 b .....

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..... . On an appeal against the above order, the Commissioner (Appeals) held that the Explanation would come into operation only from the date when the same was issued and relying upon some earlier orders of the Tribunal, the appeal was allowed. It is this order of the Commissioner (Appeals) which is impugned before me. 3. I have heard Shri N.K. Sarkar, ld. JDR who has reiterated the grounds .....

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