2004 (5) TMI 345

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.... the Respondent. [Order per : Justice K.K. Usha, President]. -  In this appeal at the instance of the Revenue challenge is against the order passed by the Commissioner (Appeals) dated 30-11-1998. The respondent is engaged in the manufacture of, inter alia, cotton fabrics, man-made fabrics and towelling cloth falling under Chapters 52, 55 and 58 of the Schedule to the Central Excise Tariff A....

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.... also held that no separate account was maintained from raw material stage for consumption of inputs in dutiable and modvatable and non-modvatable final products and that no documentary evidence was given in support of availment of proportional credit. Aggrieved by the order the assessee filed an appeal. Commissioner (Appeals) under order dated 30-11-1998 took the view that credit on the bleaching....