WELDFLUX INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Appeal No. AT/382/M -II/2006 dt/21/6/2006. The appellants are absent despite notice but filed written submission and requested to consider the issue on the basis of the written submission. The written submission is taken on record.

(2.) HEARD the ld. JDR, who reiterates the findings of the ld. Commissioner (Appeals).

(3.) CONSIDERED the submissions made by the Ld. JDR and perused the records. The issue involved in this case is regarding the denial of modvat credit to the appellant on the duty paid by the supplier of wire rods. It is the contention of the Revenue that the duty ought not to have been paid by the manufacturer of wire rods in view of the decision of the Hon'ble Supreme Court in the case of M/s. Technoweld, and hence Cenvat credit of such duty is inadmissible.