COMMISSIONER OF CENTRAL EXCISE Vs. RAMA VISION LTD

JUDGEMENT

(1.) Respondent absent even though served.

(2.) This Appeal is against the judgment dated 4th May, 1999. The question was whether the Respondent was entitled to Modvat credit of duty paid on HSD oil used as fuel for generation of electricity in the Respondent's factory. The Tribunal by the impugned judgment has held that they are so entitled.

(3.) Section 112 of the Finance Act, 2000 provides as follows :-