2003 (12) TMI 406

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....he Respondent. [Order]. -  Heard. 2. The appellants have sought waiver of the pre-deposit of the duty amount of Rs. 2,93,882/- in Appeal No. E/2521/03-NB(S) and of Rs. 2,45,829/- in Appeal No. E/2522/03-NB(S) which has been confirmed against them by denying them the deemed Modvat credit. The only ground on which the credit has been disallowed is that, the appellants did not receive th....