2001 (6) TMI 595

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....en the case called none appeared on behalf of the appellants. Appellants filed a letter dated 9-6-2001 and made a request to decide the appeal on merits. 2. Appellants filed this appeal against the order in appeal passed by the Commissioner (Appeals). The brief facts of the case are that appellants are engaged in the manufacture of Vegetable products and they were availing the Modvat credit ....

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....the credit taken on the inputs used in the manufacture of Vegetable products can be utilised for the clearance of the other excisable goods. The appellants had not produced any evidence to show that the inputs in respect of which the credit has been disallowed are also inputs which are used for the manufacture of other excisable products. Therefore, I find no force in the arguments of the appellan....