2002 (2) TMI 1002

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..... filed by the Revenue. When the matter is called, the respondents are not represented. The authorised signatory of the respondents has sent a letter dated 5-2-2002 requesting for adjournment due to strike in their unit. It is observed from the records that the matter is already adjourned thrice earlier viz. 25-6-2001, 17-9-2001 and 29-11-2001 each time at the request of the respondents. Therefore, .....

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..... of Central Excise (Appeals), Ghaziabad, vide her order dated 20-12-99. 3. This is a Revenue appeal against the impugned order of the Commissioner (appeals), Ghaziabad. I have heard Shri H.C. Verma, ld. JDR for the Revenue. It is contended in the Revenue appeal that aluminium sheets covered by sub-heading 7600.20 are not one of the prescribed items for availing the Modvat credit as capital goods .....

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