2001 (10) TMI 832

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..... This appeal has been filed by the appellants against the impugned Order-in-Appeal dated 28-9-2000 passed by the Commissioner (Appeals) vide which he had confirmed the Order-in-Original of the A.C. dated 23-1-1998 who denied the Modvat credit of Rs. 1,10,700/- to the appellants. 2. The appellants were engaged in the manufacture of brass circles. They availed Modvat credit of Rs. 1,10,700/- on .....

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..... inputs were purchased by the appellants, to support his contention that brass pigs and brass ingots are one and the same thing in casting form. 4. The learned JDR, on the other hand, has reiterated the correctness of the impugned order of the Commissioner (Appeals). 5. I have heard both the sides and gone through the record. 6. The relevant part of the impugned order of the Commissioner (App .....

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..... t in question to the appellants while upholding the Order-in-Original of the A.C. on the ground that they had neither produced the requisite certificate from Works Manager of Metal Steel Factory of the Government of India, to prove that brass pigs and brass ingots were the same thing nor filed declaration for the brass ingots. But the requisite certificate has been produced by the Counsel which .....

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