2000 (2) TMI 138

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..... ice issued to the respondent was received back with the remarks "factory closed". Therefore, the appeal is taken in the absence of the respondents. 2. Revenue filed this appeal against the order in appeal dated 16-3-1999 passed by the Commissioner of Central Excise (Appeals). In the impugned order the Commissioner of Central Excise (Appeals) allowed the benefit of Modvat credit on crucible as inp .....

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..... that crucibles are used as an melting pot for the melting of the metal and during this process of melting the crucibles get consumed. In the present appeal also the contention of the Revenue is that it is used as a melting apparatus. Therefore, the ratio of the above decision of the Tribunal is fully applicable in the present case. In view of the above decision of the Tribunal, I find no infirmit .....

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