2004 (1) TMI 575

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e present on behalf of the respondents in spite of service of notice on them for today's hearing. No request for adjournment has been received from them. Therefore, I proceed to decide the appeal after hearing the learned SDR. 2. In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the availability of Modvat credit to the respondents o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .E., Raipur v. Raja Ram Maize Products, 2000 (118) E.L.T. 171, wherein on all these items, the Modvat credit had been allowed under Rule 57Q by the Tribunal. No law to the contrary has been brought to my notice. 4. Regarding the availability of Modvat credit on other items, namely, Rotary Piston Oil Sealed High Vacuum Pump Accel Refrigeration Compressors, the impugned order of the Commission .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X