2001 (11) TMI 968

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

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....Century Instruments Ltd. v. CCE - 1997 (95) E.L.T. 655. As against this decision of the Tribunal, relied on by the Commissioner (Appeals), the Revenue in the present appeal has not cited any better authority. Hence Modvat credit requires to be admitted on Refractory Bricks, Refractory Items and Clay Graphite Stopper Head. Ld. Commissioner (Appeals) has relied on the Tribunal's decision in the case....