2001 (8) TMI 658

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....Member (J)]. -  The Revenue has come up in appeal before us for challenging the validity of the impugned order dated 12-1-99 passed by the Commissioner (Appeals) vide which he had reversed the order in original dated 29-7-98 passed by the Assistant Commissioner and allowed the modvat credit of full amount to the respondents. 2. The respondents were engaged in the manufacture of ste....

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....he applicability of Notification No. 14/97-CE (NT) dated 3-5-97 to the product RFO. The Assistant Commissioner, however, did not agree with their version and confirmed the duty demand of both the amounts referred to above on the respondents through the order in original dated 29-7-98. This order of the Assistant Commissioner had been reversed by the Commissioner (Appeals) through the impugned orde....