2001 (10) TMI 700

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....ade, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant manufactured steel castings, forgings and machinery components required in the engineering and motor vehicle industries, some of which it cleared under Chapter X procedure to another of its factory where it utilised them in the manufacture of parts of automobile. It first makes forgings, which are later con....

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.... is absent and unrepresented despite notice. We therefore consider the submissions in the appeal. 3. The ground in the appeal is that the decision of the Madras Bench of the Tribunal in CCE v. Premier Tyres Ltd. [1992 (62) E.L.T. 104 = 1992 (20) ETR 67] supports the proposition that credit can be taken in such a situation. That decision, however, is no longer good law. The Larger Bench of ....