LTDNARMADA EXTRUSIONS LTD Vs. C.C.E. INDORE

JUDGEMENT

(1.) IN this appeal, filed by M/s Narmada Extrusion Ltd., the issue involved is whether Modvat credit is available in respect of cental Excise duty paid on H.S.D.

(2.) WHEN the matter was called, no was present on behalf of the appellants nor there was any request for adjournment. Shri A.K.Jain, learned D.R.mentioned that the matter is covered on all four by the decision of the Larger Bench of the tribunal is the case of Chemo Pulp Tissues Vs CCE., Meerut 2000(119) ELT 715(T -LB) and provisions of Section 112 of the Finance Act,2000.

(3.) CLAUSE (1) of Section 112 of the Finance Atd,2000 provides as under: