2002 (4) TMI 716

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....Order]. - These two appeals are by the Revenue. The Respondents Chemfab Chlorates Ltd. manufacture Sodium Chlorates crystals and sodium chlorate lye. They are also availing the facility of Modvat credit on the inputs under Rule 57A and on capital goods under Rule 57Q of the C.E. Rules, 1944. They availed Modvat credit of Rs. 22,893/- on titanium pipes and another amount of Rs. 22,080/- on minia....

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....me were allowed by the Commissioner (Appeals), Trichy vide his orders-in-appeal No. 59/99 (T) (MJ), dated 10-11-99 and 61/99 (Try) (MJ), dated 19-11-99 respectively. 3. The present are the appeals by the Revenue against the aforesaid two impugned orders of the Commissioner (Appeals). 4. I have heard Shri C. Mani, learned DR for the appellant-Revenue. 5. The respondents are ....