ORDER
Smt. Archana Wadhwa
1. On matter being called, nobody appeared on behalf of the appellant inspite of today’s notice of hearing. Accordingly I have heard Shri A.K. Chattopadhyay, ld. JDR for the Revenue.
2. I take up the stay petition and the appeal together inasmuch as the issue is covered in favour of the appellant by the earlier decision of he Tribunal in their own case. Modvat credit of Rs. 65,124/- has been disallowed to the appellants on the ground that the inputs have not been specifically mentioned but only a broad heading like flat rolled steel product was mentioned. I find that in the appellants’ own case the Tribunal vide its order S-160/A-162 dt. 18.2.2000 has held that the description flat rolled products of steel is sufficient to cover HR coils/sheets and CR coils/sheets. As such applying the ratio fo the earlier decision to the facts of the present case, which are identical I set aside the impugned order and allow the appeal with consequential relief to the appellants. Stay petition also gets disposed of.
Dictated in the court.