2003 (7) TMI 354

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..... ppeal is the eligibility to Modvat credit on the basis of gate passes which bore address, not of the appellant s factory but some other factory elsewhere. The denial of the credit on this ground by the Additional Commissioner has been confirmed by the Commissioner (Appeals). 2. The appellant is absent and unrepresented despite notice. The only ground in the appeal is that the receipt of the good .....

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