2004 (2) TMI 543

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..... for the appellants. Notice for today s hearing was sent to them on 12-1-2004. But no response has been received from them. No request for adjournment has also been received. Therefore, I proceed to decide the appeal on merits after hearing the learned JDR. 2. In this appeal which has been filed against the impugned order-in-appeal by the appellants, the issue relates to denial of Modvat credit t .....

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..... ods from the transport company. But that cannot be considered to be a sufficient ground for allowing them the Modvat credit in violation of the above said provisions of law. The Modvat credit had been rightly disallowed to the appellants. I do not find any illegality in the impugned order passed by the Commissioner (Appeals) and the same is upheld. The appeal of the appellants is dismissed. - - .....

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