COMMISSIONER OF CENTRAL EXCISE Vs. BHARAT ZINC LTD.

JUDGEMENT

(1.) WHEN the case was called none appeared on behalf of the respondents inn spite of notice. The notice issued to the respondent was received back with the remarks "factory closed". Therefore, the appeal is taken in the absence of the respondents.

(2.) REVENUE filed this appeal against the order in appeal dated 16 -3 -1999 passed by the Commissioner of Central Excise (Appeals). In the impugned order the Commissioner of Central Excise (Appeals) allowed the benefit of Modvat credit on crucible as inputs used in the manufacture of zinc ingot.

(3.) LEARNED JDR appearing on behalf of the Revenue submits that the Crucibles are not included under the definition of inputs as provided under Rule 57A of Central Excise Rules. He submits that the Crucibles are used as melting apparatus for molten material. Therefore, it cannot be said as input. He, therefore, prays that the appeal be allowed.