1999 (7) TMI 312

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....achalam, DR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - When the case was called, no one appeared on behalf of the appellants in spite of notice. Therefore, the appeals are taken up in the absence of the appellants. 2. In both the appeals, the issue is in respect of Modvat credit on the capital goods therefore, they are being taken up together. 3. The appellan....