1994 (5) TMI 116

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..... When the matter was called none has appeared on behalf of the applicants. There is, however, request from the ld. Advocate Shri Bipin Garg that the matter may be decided on merits since it is already covered by Tribunal s Order Nos. E/86 to 95/94-B1 and Final Order No. E/135 to 144/94-B1, dt. 3-3-1994. Ld. JDR Shri K.K. Dutta fairly concedes the aforesaid position. We also notice that the impugned .....

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..... 2 to 9-3-1992 in respect of bars and rods manufactured out of duty paid ingots has been correctly imposed upon the various applicants by the Revenue. However, we find sufficient force in the second plea of the ld. Advocate. There is no dispute that ingots and bars and rods are specified in Notification No. 177/86 issued under Rule 57A of the Central Excise Rules, 1944. Therefore, MODVAT credit o .....

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