2007 (4) TMI 521

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..... atterjee, Advocate, for the Respondent. [Order]. - Revenue's appeal is on a very limited count that all parts, components and accessories used with the capital goods were not entitled to Modvat credit under Rule 57Q. Therefore, the Appellate Authority's Order allowing the appeal of the assessee/respondent is bad in law and calls for intervention. 2. Learned J.D.R. supported the Order of A .....

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..... ar which was relied upon by the learned Commissioner (Appeals) having clarified the matter thoroughly, there is no necessity to perpetuate the litigation. The Appellate Order passed relying on the said Circular is also self-speaking to entitle the assessee/respondent to the Modvat credit claimed, which is undeniable. 5. Revenue's appeal is, therefore, dismissed. Dictated and pronounced in t .....

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