2001 (12) TMI 177

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....]. - The issue involved in this appeal, filed by the Revenue, is whether Modvat credit of the duty paid on Rough Rolls is admissible to M/s. Jindal Rolling Mills. 2. When the matter was called no one was present on behalf of the Respondent in spite of notice nor there was any request for adjournment of the hearing. We observe that in the past also when the matter was posted on 22-6-2001 a....

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....the ratio of the decision in the case of Modela Steel & Alloys Ltd. v. CCE, 1999 (107) E.L.T. 614 (T) = 1999 (32) RLT 247. The Commissioner (Appeals) also held that parts of machine which are covered by description of inputs as contained in Column 2 of the table annexed to Notification No. 217/86 are eligible for the benefit of exemption under the said notification. The Commissioner (Appeals) has ....