2000 (3) TMI 244

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.... [Order ]. - In the order impugned in this appeal the Commissioner (Appeals) has held that the failure by the assessee to include the correct classification in the Modvat declaration of the inputs did not disqualify it from taking credit. 2.  I have heard the Departmental Representative. The respondent is absent and unrepresented despite notice. 3. I do not question the avermen....