2004 (2) TMI 441

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..... issue involves in both the appeals are common, therefore, are taken together. When the case was called none appeared on behalf of the respondents in spite of notice. Therefore, the appeals are being taken up in the absence of the respondents. 2. Heard learned Departmental Representative and perused the appeal papers. 3. The respondents availed the deemed Modvat credit in terms of Notification .....

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