2002 (10) TMI 678

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..... his appeal has been filed by the appellants against the impugned order-in-appeal dated 11-2-2002 vide which the Commissioner (Appeals) has affirmed the order-in-original dated 16-2-2000 of the Deputy Commissioner. 2. The appellants are engaged in the manufacture of iron and steel products. They took Modvat credit of Rs. 1,67,209/- on 91.265 MT defective plates received by them during the month o .....

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..... ground that he has to come in some another appeal of different assessees on 15-11-2002 and as such this case be also adjourned accordingly. But the file shows that similar request was made earlier by the appellants vide letter dated 2-9-2002. In that letter, request on this very ground was made and adjournment was sought for 7-10-2002 and the same was granted. The record also shows that stay appli .....

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..... iron and steel, the defective plates could not be termed as the inputs which are more costlier than the final product. The Deputy Commissioner had recorded definite findings in this regard which has been affirmed by the Commissioner (Appeals). The Deputy Commissioner has also in the order-in-original observed that defective plates could not be termed as re-rolling material being neither commercial .....

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