1998 (10) TMI 223

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..... , son of N. Mookherjee, Advocate for the Respondent Firm on record, for the Respondents. [Order]. -  Being aggrieved with the order of the Commissioner (Appeals), the Revenue has filed the present appeal. 2. The dispute relates to the availment of Modvat credit on Fire (Refractory) Bricks used by the respondents in the furnace. The Assistant Commissioner had granted the Modvat credit .....

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..... eals) is impugned before me by the Revenue. 3. I have heard Shri R.K. Roy, learned J.D.R. for the Revenue and Shri B.J. Mookherjee, Representative for the respondents and have gone through the Grounds of Appeal. I find that the Commissioner (Appeals) order is based upon the Tribunal's judgment in the case of Valley Abrasives, vide which it has been held that the refractory bricks also get co .....

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