2004 (4) TMI 460

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..... s. No request for adjournment has been received from them. Therefore, I proceed to decide the appeal on merits after hearing the learned JDR. 2. In this appeal filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of the Modvat credit of Rs. 1,42,968/- to the respondents. The adjudicating authority denied the credit on Cement Steel Wire availed by the respo .....

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..... t could be, prima facie, allowed to them, after having committed the lapse and violated the provisions of Rules 57H and 57G. Therefore, the impugned order, in my view, cannot be legally sustained and as such is set aside. However, the matter is sent back to the adjudicating authority for deciding the case afresh after hearing the respondents who will furnish the details of the inputs received by t .....

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