2003 (12) TMI 374

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....hri L.P. Asthana, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The Revenue filed this appeal against the adjudication order passed by the Commissioner of Central Excise. 2. The brief facts of the case are that the respondents are engaged in the manufacture of excisable goods and were availing the benefit of Modvat credit on inputs as well as on capital g....