2002 (8) TMI 790

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..... - These are appeals filed by the Revenue against the order of the Commissioner (Appeals) granting the benefit of Modvat credit to the respondents on Dust Collecting Bags for the period March-June, 1996 and on Conveyor Belts for periods prior to 16-3-1995. 2. Ld. JDR represents the appellant/Revenue. There is no representation for the respondents in spite of notice. 3. Examined the reco .....

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..... thority on the aforecited case law. The appellant has not disputed that the Tribunal by Final Order No. A/940/2000-NB, dated 16-7-2001 [2001 (132) E.L.T. 662 (Tribunal)] held Conveyor Belts to be eligible capital goods for Modvat credit under Rule 57Q. It is also not disputed that, in Century Cements (supra), the Tribunal held that Conveyor Belts and Dust Collecting Bags were eligible capital good .....

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