2002 (4) TMI 777

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....ent. [Order]. -  The respondents manufacture 'Tractor parts' falling under Chapter Heading No. 87.08. They availed deemed Modvat credit in terms of the provisions of Notfn. No. 58/97-C.E., dated 30-8-1997 on the inputs received by them from the manufacturers of Iron & Steel products working under the compounded levy scheme as per the provisions of Section 3A of the C.E. Act, 1944. The D....

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.... certified the payment of Central Excise duty on the inputs, credit taken on these inputs by the appellants cannot be denied and the same is accordingly allowed. 2. This is a Revenue appeal against the impugned order of Commissioner (Appeals). I have heard Shri A.S. Bedi, SDR for the appellants. The respondents are not represented despite the notice of hearing for today sent to them as wel....

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....ested by the appellant-Commissioner. Thus, there is difference on facts between the two Commissioners which in my view should not have been allowed to be arisen since these are verifiable facts. It is clear that the Commissioner (Appeals) has admitted a certificate issued by the concerned Range Officer at his level for the first time as an evidence which was not before the original authority when ....