2001 (10) TMI 478

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..... DR, for the Respondent. [Order]. - When the stay application was called out, Shri Mayur Shroff submitted that the assessees had already deposited the disputed duty but submitted that the issue being settled, the appeal could be decided. This was done after hearing Shri T.D. Bodade, ld. DR. 2. Denial of Modvat credit was upheld by the Commissioner (Appeals) on three items, Carbon Tetra Chl .....

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..... laid down in the case of Commissioner of Customs & Central Excise, Merrut-I v. Modi Rubber Ltd. [2000 (119) E.L.T. 197 (Tribunal-LB)] had held that a declaration filed under Rule 57Q was sufficient to enable credit to be taken under Rule 57A also. In terms of this law, benefit is available to the packing strips and the sealing. 4. In the result, the appeal stands allowed.
Case laws, Deci .....

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