2007 (7) TMI 475

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....e Respondent. [Order]. - This appeal is directed against the Order-in-Appeal No. AT/278/M-111/2006, dt. 28-4-2006. 2. None appeared on behalf of the respondent despite notice. Since the issue is squarely covered by the decision of Larger Bench of the Tribunal, the appeal is taken up for disposal in the absence of the respondent. 3. Heard tie ld. SDR and perused the records. T....

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....t, there was substantial compliance of the provisions of Modvat rules and therefore Modvat credit was not deniable to the appellants. The issue has been settled by the various appellate authorities and is no longer res integra. The lapses noticed by the Revenue in this case were clearly of technical nature and lower authority could have condoned the said lapses after examining the mandatory compli....