2003 (11) TMI 197

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....ue involved is whether the Modvat credit is to be disallowed in respect of gases lost during production. 2. When the matter was called, no one was present on behalf of the respondents. In fact the notice issued to them for hearing has been returned back by the Postal authorities with the remarks 'left'. I therefore, heard Shri H.C. Verma, learned Departmental Representative and perused the reco....

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....ducts. The learned Senior Departmental Representative, further, submitted that the Appellate Tribunal in the case of Rajiv & Co. v. CCE, Chandigarh [1995 (80) E.L.T. 429] has held that the word 'waste' used in Rule 51D has a specific meaning that a part of inputs should be contained in the waste and the loss is entirely a different phenomenon. He, finally, submitted that the Commissioner (Appeals)....

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.... Appellate Tribunal has already decided the matter in favour of the Respondent against which the Revenue has filed a reference application with the Hon'ble Delhi High Court. The Revenue has not brought on record any stay of the said Order and as such the Commissioner (Appeals) has rightly followed the said decision by passing the impugned Order. The decision in the case of Rajiv & Co. relied upon ....