1997 (3) TMI 284

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.... Shri Y.R. Kilania, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The Ld. Collector (Appeals) denied Modvat credit on sodium sulphite, cathode block, glass filter cloth and activated carbon against which the appellants had filed Appeal No. E/3194/93-NB. The Ld. Collector (Appeals) again denied Modvat credit on the refractory cement which is the subject matter of Appeal....

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....nts and submitted that in so far as activated carbon, glass filter cloth, sodium sulphite and cathode block are concerned they are covered by the decision of the Tribunal in their own case under Tribunal's Order Nos. A/264-265/97-NB, dated 29-1-1997. He submits that in so far as refractory cement is concerned this is covered by the decision of the Tribunal in their own case reported in 1996 (88) E....