2001 (11) TMI 885

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....Representative, for the Respondent. [Order]. -  In this appeal of the Revenue, the appellant is represented by ld. DR, Shri Hitesh Shah. The respondents have waived personal hearing and have requested for a decision on merits. 2. I have heard ld. DR, who has reiterated the grounds of the appeal. 3. The appeal is against the order of the Commissioner (Appeals), Chandigarh....

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.... capital goods viz. Castable and Boric Acid Powder. 5. The decision of the lower appellate authority in relation to Radex, Castable/cast and Boric Acid Powder is upheld. As regards Teeming Compound, APC Powder, Nozzolax and Clean Flow, I note that the functions of these items as noted by the lower appellate authority have not been disputed by the appellant. The lower appellate authority ha....