CCE Vs. SHREE SYNTHETICS LTD.

JUDGEMENT

(1.) When the case was called none appeared on behalf of the respondent in spite of notice.

(2.) Heard Ld.SDR.

(3.) The Revenue filed this appeal against Order -in -Appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order held that principles of unjust enrichment are not applicable in respect of goods captively utilised by the manufacturer. The Commissioner relied upon the decision of the Tribunal in the case of Alcatel Modi Networks Systems v. CCE, 2000 (117) ELT 522.