2006 (12) TMI 321

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....e Respondent. [Order]. - Heard ld. JDR. 2. None appeared on behalf of the respondent in spite of notice. The Revenue filed this appeal against the impugned order whereby the credit was allowed in respect of rupture disk, rubber sheet and aluminium sheet. The contention of the Revenue is that rupture disk is a safety device installed in the process vessels, therefore, is not entitled ....