2000 (6) TMI 333

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.... for the Respondent. [Order]. -  By this appeal, appellants have challenged the portion of the Order-in-Appeal No. 175/98-C.E., dated 27-3-1998, disallowing the Modvat credit on the following items :- (1) H.R. Plates (2) M.S. Rounds (3) Disallowance of Modvat credit on labour charges amounting to Rs.11,887/- shown in the invoice on which appellants had claimed to....

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....wn and duty paid thereon on the entire value of the product, had not been produced during the time of adjudication as said documents were not available. He submit that same has been produced now before the Tribunal and therefore their prayer be allowed. 4. He also submits that M.S. Beams have a specific function as tools as it is used in rolling mill for passing the hot rounds through roll....

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....es have rightly rejected their plea. 8. On a careful consideration of the submissions and on a perusal of the order impugned, I notice that by Final Order No. 2645/99 dated 24-9-1999 in appellants' own case, the benefit of Modvat credit on H.R. Plates has been denied. However, on M.S. Rounds the benefit has been granted on the ground that the same is used as tools for checking liquidation ....