2003 (1) TMI 636

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..... itted and taken up for disposal with consent of the departmental representative, the appellant being absent and unrepresented despite notice. 2. In the order impugned in the appeal, the Commissioner (Appeals) has held that spare parts of transformers used by the appellant were not entitled to Modvat credit for the reason that they were not specifically included in sub-clause (d) of clause (i .....

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