1998 (2) TMI 536

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....llant. Shri T. Vishwanathan, Advocate, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  These are two appeals filed by the Revenue being aggrieved by a common order-in-appeal dated 27-2-92 passed by the Collector of Central Excise (Appeals), New Delhi. As in both the appeals common issue is for consideration they were heard together and are being disposed of by this common....

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....dvat credit in such circumstances was admissible. The Revenue had contended that when the goods were covered under Sl. No. 39 of the aforesaid Table, it was not for the manufacturer to pay duty against Sl. No. 40 of the said Table. 3. We have heard Shri H.K. Jain, SDR for the Revenue. Shri T. Vishwanathan, Advocate is present for M/s. Thermopak Industries. No one is present for M/s. Singh ....