2006 (7) TMI 72

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (T)]. - The respondents are not present. There is also no request for adjournment despite notice. Heard the Ld. SDR. These appeals are filed by the appellant Commissioner against the impugned order-in-appeal. The original authority had denied Modvat credit in respect of packing material, anti-static oil, lubricating oil, bobbins, spools, paper tubes and similar other inputs used in the conversion....