2001 (11) TMI 673

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order]. - The applicants were not present. On perusal of the facts the appeal was admitted for hearing and was taken up for disposal after granting waiver of pre-deposit of duty of Rs. 26,716/-. 2. The appellants have taken Modvat credit on the strength of the invoices which were not in their name. The Assistant Commissioner had confirmed the reversion of the Mod....