COMMISSIONER OF CENTRAL EXCISE Vs. VIKRAM CEMENT

JUDGEMENT

(1.) These are appeals filed by the Revenue against the order of the Commissioner (Appeals) granting the benefit of Modvat credit to the respondents on Dust Collecting Bags for the period March -June, 1996 and on Conveyor Belts for periods prior to 16 -3 -1995.

(2.) Ld. JDR represents the appellant/Revenue. There is no representation for the respondents in spite of notice.

(3.) Examined the records and heard ld. JDR.