2001 (9) TMI 468

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....er - Excise, for the Respondent. [Order]. - The assessee manufactures tractors. Certain chemicals used for the purpose of phosphating and also for the surface treatment before phosphating were held inadmissible for the purpose of Modvat credit by the Assistant Collector. In appeal, relying upon the Tribunal judgment in the case of Wheels India Ltd. v. CCE - 1994 (69) E.L.T. 71 (T) = 1994 (51) E....

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....d an appeal. 3. Both the appeals were filed on the same day, namely 26-7-1996. In both the appeals I find that appeal memorandum are connected to the wrong orders. This is a clerical error not having any bearing on the result of the appeals. To this both sides are in agreement. 4. Shri N.V. Patil, appearing for the respondent, shows me a copy of the order No. 45/93/WRB, dated 4-2-1993 ....