2009 (3) TMI 695

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;There is no representation for the respondent despite notice, nor any request for adjournment. I have examined the records and heard the learned DR. 2. The Respondents were engaged, during the period of dispute, in the manufacture of various kinds of paper. They used furnace oil as fuel for generation of steam which, in turn, was used for the drying of paper. They availed MODVAT credit of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wala Industries Ltd. v. Commissioner of Central Excise, Aurangabad - 2003 (152) E.L.T. 126 relied on by the lower appellate authority is not applicable to the facts of the instant case. The learned DR, however, has not been able to rule out the applicability of the other decision (Navsari Oil Products Ltd. v. CCE, Surat - 2003 (55) RLT 96 relied on by the Commissioner (Appeals), to the instant cas....