2000 (11) TMI 177

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....ti Balasundaram, Member (J)]. - In this case Modvat credit of Rs. 22,20,301 has been disallowed on capital goods not found physically in the premises of the appellants who are manufacturers of forged items falling under Chapter Heading 8708 of the Schedule to the CETA, 1985 and availing Modvat facility under Rules 57A and 57Q of the Central Excise Rules, on 27-2-98 when the Central Excise Officers....