2001 (2) TMI 457

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....en the case was called, none appeared on behalf of the respondents, in spite of notice. 2. Revenue filed this appeal against the common order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) allowed the benefit of Modvat credit on the strength of photocopy of invoice. 3. Ld. SDR, appearing on behalf of the revenue, submits that as per th....