2001 (11) TMI 885

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..... [Order]. -  In this appeal of the Revenue, the appellant is represented by ld. DR, Shri Hitesh Shah. The respondents have waived personal hearing and have requested for a decision on merits. 2. I have heard ld. DR, who has reiterated the grounds of the appeal. 3. The appeal is against the order of the Commissioner (Appeals), Chandigarh, allowing Modvat credit to the assessee on .....

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..... ;The decision of the lower appellate authority in relation to Radex, Castable/cast and Boric Acid Powder is upheld. As regards Teeming Compound, APC Powder, Nozzolax and Clean Flow, I note that the functions of these items as noted by the lower appellate authority have not been disputed by the appellant. The lower appellate authority has considered the functions of these items and held that, by vi .....

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