2001 (12) TMI 570

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.... Deptt., for the Respondent. [Order]. -  This appeal has been filed by the Revenue against the impugned order dated 4-10-2000 of the Commissioner (Appeals) vide which he has remanded the matter for de novo adjudication to the A.C. who disallowed the Modvat credit of Rs. 14,681/- to the respondents for having not claimed within six months. 2. The respondents were engaged in the m....