2001 (12) TMI 582

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....r]. - Heard. 2. The miscellaneous application for taking the additional grounds of appeal is allowed, keeping in view the facts and circumstances of the case. 3. I proceed to decide the appeal on merit. 4. This appeal has been filed by the appellants against part of the impugned order of the Commissioner (Appeals) disallowing the Modvat credit on the goods covered by show cause....