2001 (9) TMI 468

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..... he assessee manufactures tractors. Certain chemicals used for the purpose of phosphating and also for the surface treatment before phosphating were held inadmissible for the purpose of Modvat credit by the Assistant Collector. In appeal, relying upon the Tribunal judgment in the case of Wheels India Ltd. v. CCE - 1994 (69) E.L.T. 71 (T) = 1994 (51) ECR 301, the Commissioner (Appeals) held such inp .....

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..... same day, namely 26-7-1996. In both the appeals I find that appeal memorandum are connected to the wrong orders. This is a clerical error not having any bearing on the result of the appeals. To this both sides are in agreement. 4. Shri N.V. Patil, appearing for the respondent, shows me a copy of the order No. 45/93/WRB, dated 4-2-1993 in which under similar circumstances, in the case of the sam .....

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