(1.) THIS Appeal has come on a reference before us. The precise issue formulated in the reference to the Larger Bench is reproduced below : -
(2.) THE matter was heard on 29 -3 -2000. When the case was called, no body was present for the Appellants. Shri S.S. Srivastava, ld. SDR for the department reiterated the findings of the Commissioner (Appeals) and relied upon Singh Alloys - 1993 (66) E.L.T. 594 (Cal.) to submit that classification of inputs received is relevant to determine the eligibility of Modvat.
(3.) THE Commissioner (Appeals)'s findings are : -