1993 (11) TMI 156

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..... ns were listed for hearing, the issue involved has already stood covered by the earlier decisions of this Bench. Hence both the appeals are taken up for final hearing, granting waiver of pre-deposit. 2. The appellants have sent a telegram requesting for adjournment. However, considering the fact that the issue is squarely covered by the decisions of this Bench referred to hereinafter, there is n .....

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..... hat in the declaration, they had declared laminates and plywood and commercial plywood was not specifically mentioned as an input. The Assistant Collector therefore disallowed the credit and in appeals before the Collector (Appeals), the same orders have been confirmed. 5. A similar point had arisen before this Bench in the case of one of the parties namely M/s. Workwell Engg. Co. and this Bench .....

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