2000 (2) TMI 617

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..... Order]. - The respondents were engaged in the manufacture of Hosiery and Knitting machines needles falling under Chapter 84 of the Schedule to the Central Excise Tariff Act and were availing the facility of Modvat credit under Rules 57A and 57Q of the Central Excise Rules during the period of dispute. The jurisdictional Additional Commissioner of Central Excise disallowed inputs credit and capit .....

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..... his order of Commissioner (Appeals). 2. I have carefully examined the impugned order and connected records of the case in general and the grounds of the appeal in particular. I have also heard the ld. JDR Shri S. Ramanathan for the Appellants/Revenue and ld. Advocate Shri Jitender Singh for the respondents. 3. The Revenue is aggrieved by the decision of the Commissioner (Appeals) allow .....

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..... P and Halpasol, Ensis N oil, Motorol copyrite and Disc for carbide slot cutter by following the ratio of the decision in Order-in-Appeal No. 1031/CE/CHD/98, dated 1-12-1998. 4. As regards the credit of Rs. 12,141.00 taken by the respondents on the strength of invoices issued by the Chandigarh depot of the Indian Oil Corporation, the ld. DR has submitted that the decision of the lower appella .....

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