2007 (5) TMI 662

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..... against Order-in-Appeal No. P-III/474/2005, dated 29-12-2005 which set aside the Order-in-Original. None appeared on behalf of the respondent. The issue is covered by judgment of the Hon'ble High Court. I take up the appeal for disposal in the absence of any representation. Heard the learned DR. The issue involved in this case is wrong availment of modvat credit on capital goods by the respond .....

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