2006 (8) TMI 465

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....r the Appellant. None, for the Respondent. [Order]. - Being aggrieved with the order passed by the Commissioner (Appeals), the revenue has filed the present appeal. 1 have heard Shri. N.V.B. Nair, Ld. JDR. Nobody is present for the respondents. 2. The appellants opted for small scale Notification No. 16/97-C.E. dated 1-4-1997 and in terms of the provisions of Rule 57-A/H of Centra....

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....oducts i.e. manufactured out of modvatable inputs and the other out of non-modvatable inputs. 3. Commissioner (Appeals) has observed that there is no provision in the law to maintain separate RG-1 account on the basis of the goods manufactured out of modvatable as well as non-modvatable inputs and correlation could have been possible with the help of Form-IV Register and RG-23A Part-1 acco....