1999 (10) TMI 173

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..... er (J)]. This appeal arises out of and is directed against the common Order-in-Appeal No. 57-CE/KNP-II/97, dated 19-11-1997 passed by the Commissioner of Central Excise (Appeals), Allahabad. 2. When the matter was called, none appeared on behalf of the appellants. However, there is request from them for adjournment. 3. Shri Sanjeev Srivastava, JDR appearing for the Revenue/Respondent sub .....

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..... he used and rejected rail material, such material was clearly recognisable as non-duty paid and accordingly, the party is not entitled for deemed Modvat credit. 5. Since the issue involved herein has already been considered and concluded by the Tribunal in the case referred to above, following the same, we accept the contention of the Revenue and in the result, these two appeals filed by the par .....

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