1997 (1) TMI 332

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..... n appeal filed by the appellant Commissioner challenging the Order-in-Appeal No. 116/JSR/93, dated 30-12-1993 passed by the Commissioner of Central Excise (Appeals), Calcutta vide which he has allowed the appeal filed by the respondent company, M/s. Bihar Foundry Casting Ltd. The appeal has been allowed by the Commissioner (Appeals) on the ground that the respondents who had originally taken the .....

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..... or the purposes of allowing the Modvat credit. 2. Appearing on behalf of the respondents, Shri M.S. Dey, learned Advocate has contended that this is only a technical objection taken by the Department and the Modvat credit should not be denied on the basis of the same. 3. I have gone through the order passed by the Commissioner (Appeals) and considered the submissions advanced by both sides. In .....

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