COMMISSIONER OF CENTRAL EXCISE, Vs. GNAMBIKAI MILLS LTD.

JUDGEMENT

(1.) THIS Revenue Appeal arises out of order in Appeal No. 538/97 (CBE) dt.11.12.97 passed by the Commissioner (Appeals).

(2.) ARGUING on behalf of the Revenue, the Ld. DR points out that the Ld. Commissioner decided the 8 appeals holding that the assessee is entitled to Modvat Credit on HSD oil used for generator. The Ld. DR further points out that all the appeals of the Revenue have since been allowed in view of the amendment brought under Section 112 of the Finance Act 2000 with the Larger Bench decision in the case of Chemo Pulp Tissues and Ors. vs. CCE, Meerut reported in 2000 (38) RLT 988 (CEGAT -LB) has since been followed the provisions of Finance Act 2000 have held that the Assessee are not entitled to the benefit of Modvat credit on HSD oil.

(3.) WHEN the matter was called none appeared on behalf of the Respondents despite today's hearing notice issued. However, the Respondents requested for a decision on merits.