COMMISSIONER, CENTRAL EXCISE, Vs. KESHARI STEELS

JUDGEMENT

(1.) WHEN the case was called none appeared on behalf of the respondents inspite of notice, therefore, the appeal is being taken up in absence of respondents.

(2.) REVENUE filed this appeal against the order in appeal passed by the Commissioner (Appeals) whereby the benefit of MODVAT credit on Foundary Fluxes was allowed as input under Rule 57 of the Central Excise Rules.

(3.) HEARD learned SDR and perused the appeal papers.