INDIA GLYCOLS LIMITED Vs. CCE

JUDGEMENT

(1.) WHEN the case was called none appeared on behalf of the appellant in spite of notice. A copy of the notice was also issued to the Consultant of the appellant. In these circumstances, the appeal is being taken up in absence of the appellant.

(2.) HEARD learned Departmental Representative.

(3.) THE appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals) whereby the benefit of MODVAT credit was denied in respect of the Iron and Steel products such as MS Angles and Bitumen, components and parts etc.