1990 (9) TMI 191

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....) per: S. Kalyanam, Member (J)]. - This appeal is directed against the order of Collector of Central Excise (Appeals), Madras, dated 16-11-1989 denying MODVAT Credit in respect of Oxygen and Acetylene gases used for cutting runners and risers as well as for welding purpose. 2. The appellants is absent and has sent a communication that the appeal may be disposed of with reference to records d....

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....tion as to whether the inputs were actually used for the manufacture of the specified end-product or for any other purpose will have to be gone into. 4. We have considered the pleas urged in the appeal and also taken note of the submissions made by the learned SDR. This Bench in the case of M/s. Steel Industrials Kerala Ltd. in Appeal No. E/932/89/MAS decided on 13-8-1990 has taken the view tha....