L.S.R. ISPAT LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed this appeal against the order in appeal passed by the Commissioner (Appeals).

(3.) Appellants are engaged in the manufacture of E.R.W. Pipes and were availing the benefit of deemed credit under Notification No. 58/97 -CE dated 30.8.1997 in respect of M.s. Bars and Strips.