2005 (11) TMI 280

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..... A No. 362/2003-C.E., dated 21-11-2003. The Commissioner (Appeals) has granted Modvat credit in respect of Electric bulb falling under CSH 9405.00 and Rubber Strips falling under CSH 4008.29. The learned Commissioner (Appeals) has clearly noted that the Electric bulbs, Vacuum and Gas filled bulbs are covered under CH 85.39 and only Tube light fittings are covered under CH 94.05 which are excluded f .....

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..... 3. The Respondents are not present despite notice issued in the matter. The appeal is heard on merits. 4. On a careful consideration and perusal of the Grounds of Appeal, I am afraid that the grounds raised by the Commissioner (Appeals) are not satisfactory for setting aside the impugned order. The Tribunal has already, in the case of Malhar Cement (cited supra), has upheld the grant of Modvat .....

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