COMMISSIONER OF CENTRAL EXCISE, GUNTUR Vs. VIJAYA FERROLLOYS

JUDGEMENT

(1.) THIS appeal arises out of and is directed against the Order -in -Appeal No. 44/2001 dated 17 -7 -2000 passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad.

(2.) THE issue in this appeal filed by the Department is regarding the admissibility of the Modvat credit on the generating set of 40 KVA capacity.

(3.) NONE appeared on behalf of the Respondents inspite of the notice. However on going through the issue involved herein, I find that the matter itself can be disposed of even in their absence. Accordingly I proceed to pass this Order after hearing Shri Narasimha Murthy, learned JDR for the Revenue.