2005 (5) TMI 481

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..... is appeal against the Order-in-Appeal No. 123/04, dated 3-3-2004 by which the Commissioner (Appeals) has allowed the Modvat credit of the duty paid on parts of Moulds to M/s. Chawla Enterprises Ltd. 2.When the matter was called, no one was present on behalf of the Respondent in spite of date of hearing conveyed through Misc. Order No. 69/05, dated 17-2-2005. I observe that earlier also whenever .....

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..... No. (vi) refers to Moulds dies . As Moulds and dies are specified at serial No. (vi) of the Table without mentioning components/parts thereof, the Respondents are not eligible to take Modvat credit of the specified duty paid on such components since components of moulds have not been specified in the Table given below Rule 57Q of the Central Excise Rules, 1944. Accordingly, I set aside the imp .....

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