2002 (1) TMI 1059

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..... e M.S. Ingots and S.S. Ingots falling under Chapter 72. They availed the Modvat credit of Rs. 47,832.27 on B.P. Sets as inputs under Rule 57A of Central Excise Rules, 1944. The Assistant Commissioner of Central Excise, Shimla, vide his order dated 31-8-95 denied them the Modvat credit on this item. He has observed that the use of B.P. Sets in the manufacture of ingots is as a refractory item and t .....

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..... ut under Rule 57A. 3. The present appeal is filed by the Revenue against the impugned order of the Commissioner (Appeals), Chandigarh. 4. I have heard Shri R.C. Sankla, ld. JDR for the appellants. The respondents are not represented, despite the notice issued to them on 18-12-2001 which is duly delivered as per the evidence on records. There is no communication from the respondents either requ .....

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..... ave considered these submissions. It is observed that the Commissioner has relied on the decision in the case of Steel Ingots Limited relating to the year 1997 but he has missed out on an earlier decision of the Tribunal in the case of Oswal Steel Limited in which a contrary view has been taken. In view of these facts, it is considered appropriate that the matter may be remanded to the lower appel .....

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