1997 (12) TMI 226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant absent. Requests decision on merits. 2. The issue for dsecision in this appeal is whether electrodes used by the appellant for spot welding, used in the manufacture of finished products qualified to be inputs under Rule 57A. The Collector (Appeals) confirming the order of the Assistant Collector has held in the order impugned in the appeal, that electrodes cannot be considered....