1998 (3) TMI 441

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....appeal, the Commissioner (Appeals) has held that the appellant was not a reroller and did not manufacture goods falling under Chapters 72 to 73 of the Central Excise Act and, therefore, deemed Modvat credit in terms of Government of India's Order F. No. 342/1/88-TRU, dated 12-7-1990 as amended would not be available on mild steel wire rods acquired by it. 2. Appellant is absent and requests ....