1998 (3) TMI 441

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..... ner (Appeals) has held that the appellant was not a reroller and did not manufacture goods falling under Chapters 72 to 73 of the Central Excise Act and, therefore, deemed Modvat credit in terms of Government of India s Order F. No. 342/1/88-TRU, dated 12-7-1990 as amended would not be available on mild steel wire rods acquired by it. 2. Appellant is absent and requests decision on merits. I hav .....

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