2002 (6) TMI 251

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..... va, Member (J) (Oral)]. This is an appeal filed by the Revenue. None appeared on behalf of the respondents. However, the respondents have requested to decide the case on merits. Accordingly, we proceed to pass this order, after hearing the ld. DR for the Revenue. Issue relates to Modvat credit. Modvat credit has been denied on the ground that party has availed credit on the invoices which we .....

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