2005 (7) TMI 453

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....2. None appeared on behalf of the respondent in spite of notice. The notice issued to the respondent received back with the remarks 'factory closed'. In these circumstances, the appeal is being taken up in absence of the respondent. 3. The Revenue filed this appeal against the impugned order whereby the benefit of Modvat credit in respect of the inverter, storage battery and control tra....

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....trol transformers was allowed as inputs. The respondents are engaged in the manufacture of high pressure jet pumps as well as Hydraulic lifts. The inputs are those items which are used as a raw material for the manufacture of final product storage battery, inverter and control transformers cannot be said to be inputs for the manufacture of final product manufactured by the appellant. The inverter ....