2005 (4) TMI 485

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....espondent. [Order]. - Heard ld. SDR. None appeared on behalf of the respondents in spite of notice. 2.The Revenue filed this appeal against order-in-appeal whereby the benefit of Modvat credit in respect of the dust collector was allowed as capital goods under Rule 57Q of Central Excise Rules. The contention of the Revenue is that the respondents are engaged in the manufacture of watch pa....