2004 (3) TMI 619

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..... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Modvat credit has been denied to the appellants on aluminium foils and closure-stock coil on the ground that these two items were not declared in the Modvat declaration. 2. We have perused the records and heard the learned DR as none appears for the appellants in spite of notice. We find that the Commissioner (Appeals) has he .....

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