1999 (6) TMI 134

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....ndents. [Order per : Lajja Ram, Member (T)]. -  These are three appeals filed by the Revenue being aggrieved with the common Order-in-Appeal passed by the Collector of Central Excise, Ahmedabad. The respondents are M/s. Anupam Engineering Works. 2. When the matter was called no one appeared for the respondents. As it is an old matter in which the show cause notice was issued in ....

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....sible under the law. 4. We have carefully considered the submissions. We find that the Collector of Central Excise (Appeals) had followed the Tribunal decision in the case of M/s. Facit Asia Limited v. Collector of Central Excise reported in 1991 (54) E.L.T. 347 (Tribunal). The Tribunal had held in that decision that the input credit was not deniable to the manufacturer just because the jo....