2001 (11) TMI 885

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..... n this appeal of the Revenue, the appellant is represented by ld. DR, Shri Hitesh Shah. The respondents have waived personal hearing and have requested for a decision on merits. 2. I have heard ld. DR, who has reiterated the grounds of the appeal. 3. The appeal is against the order of the Commissioner (Appeals), Chandigarh, allowing Modvat credit to the assessee on the following goods, five of .....

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..... lower appellate authority have not been disputed by the appellant. The lower appellate authority has considered the functions of these items and held that, by virtue of such functions, all the four items were used in relation to the manufacture of final product. I observe that this finding of the lower appellate authority has not been contested in the present appeal. Therefore, I have no option bu .....

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