COMMISSIONER OF CENTRAL EXCISE, Vs. NAHAR FIBRES LTD.

JUDGEMENT

(1.) REVENUE filed this appeal against the order in appeal where the benefit of MODVAT credit in respect of Distribution Board and Panels are allowed. The respondents vide letter dated 13.3.2001 made a request to decide the appeal on merit.

(2.) HEARD learned JDR and perused the appeal papers.

(3.) THE contention of the Revenue is that Distribution Board and Panels are not used for producing or processing of any products or for bringing about any change in any substance for the manufacture of final product.