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2007 (5) TMI 662

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....an, 1. This appeal is directed against Order-in-Appeal No. P-III/474/2005, dated 29-12-2005 which set aside the Order-in-Original. None appeared on behalf of the respondent. The issue is covered by judgment of the Hon'ble High Court. I take up the appeal for disposal in the absence of any representation. Heard the learned DR. The issue involved in this case is wrong availment of modvat cred....

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