2001 (1) TMI 499

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.... [Order]. - The issue involved in this appeal filed by Revenue is whether Modvat credit is available in respect of lubricants under Rule 57A when the Respondents M/s. Shree Bhawani Cotton Mills & Inds. Ltd. had availed the same as capital goods Credit. When the matter was called no one was present on behalf of the Respondents. In fact, the notice issued to them regarding date of hearing has been....