2004 (2) TMI 577

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....for the Respondent. [Order]. -  The respondents made request vide letter dated 16-1-2004 to decide the appeal on merits. 2. Heard learned JDR. 3. The Revenue filed this appeal against the Order-in-Appeal whereby the benefit of Modvat credit was allowed on computers as capital goods under Rule 57Q of the Central Excise Rules. 4. The respondents are engaged in the ....