2001 (10) TMI 935

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.... [Order]. - This is an appeal filed by the Revenue against an order of the Commissioner (Appeals). The appellant is represented by ld. JDR, Shri V.K. Verma. No representation for the respondents in spite of notice. 2. By the impugned order, the lower appellate authority, relying on the Tribunal's decisions in the cases of Leader Engg. Works v. CCE, Chandigarh [1996 (88) E.L.T. 38 (T)],....

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....te authority in relation to weighing machines and mobil oil. As regards welding rods, the lower appellate authority relied on the Tribunal's decision in Leader Engg. Works v. CCE to hold that weighing machines were eligible capital goods for the Modvat credit under Rule 57Q. In the present appeal, the appellant contends that the above decision in the case of Leader Engg. Works (supra) is not appli....