2007 (5) TMI 510

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....e, for the Respondent. [Order]. - This appeal is directed against Order in Appeal No. AT/635/RGD/2005 dated 30-11-2005 and AT/25/RGD/2006 dated 31-1-2006 which set aside the Order in Original that imposed penalty on the respondent. 2. None appeared on behalf of the respondent nor there is any request for adjournment. Since the issue is squarely covered by the decision of the Larger B....

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....Commissioner (A) has come to the conclusion that the respondent is eligible for Modvat credit. The said findings are : "I have perused the case records and considered the arguments advanced in their written submission and at the time of personal hearing held on 19-10-2005. The demand has been confirmed on the ground that the appellants were not entitled to the credit on inputs used in the manuf....