TMI Blog2003 (9) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. This appeal is directed against Order-in-Appeal No. 154/2000 (M-III), dated 23-11-2000 by which the learned Commissioner (Appeals) has restricted the Modvat credit of 95% stipulated under Notification No. 14/98-CE (NT), dated 2-6-1998 involving the goods notified under Rule 57A as well as 57J and he had rejected their appeal. 2. Aggrieved by this order, the appellants have come in appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, prevails over the provisions of the clause sought to be excluded under Notification 177/86-C.E. issued under Rule 57A. He, further, submits that on the same analogy, Rule 57J overrides the provisions of 57A or any provisions thereunder. He, therefore, submits that Modvat credit of 100% should have been allowed and not restricted to 95%. 4. Appearing on behalf of Revenue, learned JDR Shri A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restricted. This notification remained in force up to March, 1999 whereas appellants have availed the Modvat credit in the month of Feb, 1999 when the restriction of 95% credit was in force. He, further, submitted that the judgment cited by the Counsel is not applicable because that was interpretation of Rule 57B in which in order to encourage small scale industries and to allow goods to be bough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer of the final product. Therefore, Modvat credit is availed for the input which goes into the manufacture of the final product in terms of Rule 57J. 6. I have carefully considered the rival submissions and find that notification No. 5/94 which allowed 100% Modvat credit has been amended by Notification No. 14/98 which was in force upto March, 1999. Since the appellants have taken Modvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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