1999 (10) TMI 173

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..... the Respondents. [Order per : G.A. Brahma Deva, Member (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 Sanje .....

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..... 97-NB, dated 4-2-1997, wherein it was held that in respect of the 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 o .....

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