1999 (7) TMI 312

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..... der per : S.S. Kang, Member (J)]. - When the case was called, no one appeared on behalf of the appellants in spite of notice. Therefore, the appeals are taken up in the absence of the appellants. 2. In both the appeals, the issue is in respect of Modvat credit on the capital goods therefore, they are being taken up together. 3. The appellants filed these appeals against the orders-in .....

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..... Excise Rules. In the present case on various items, the benefit of Modvat credit as 'capital goods' was denied to the appellants. We find in the impugned order, the role of each item for producing or processing of goods in the manufacture of final product has not been discussed. In these circumstances, the impugned orders are set aside and the matter is remanded to the adjudicating authority for d .....

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