2007 (1) TMI 433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. [Order]. - None appeared on behalf of the appellants. On the last date of hearing, the case was adjourned at the request of appellant. Therefore, the appeal is taken up in the absence of appellants. 2. The appellant filed this appeal against the order-in-appeal whereby Modvat credit of Rs. 1,26,335/- was disallowed. The credit of 5138.76 P was disallowed on the groun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e even copy of invoice is not on record to show that as to what are the goods processed by the job worker and received by the appellants. In these circumstances, credit was rightly denied. 4. In respect of structural items, the contention of appellant in the present appeal is that the goods in question are used in the repair of various machines. I find that annexure to show cause notice, t....