2003 (7) TMI 196

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....ng, Member (J)]. - Appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise, whereby the benefit of Modvat credit was denied to M/s. Telco Ltd., Pimpri. 2. Ld. DR, appearing on behalf of the revenue, raised a preliminary objection regarding maintainability of the appeal by the present appellants,  i.e., M/s. Jaiswal Engg. Works (P) Ltd. 3.....

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....ng the benefit of Modvat credit on the ground that the goods were not duty-paid. M/s. Telco Ltd. contested the demand and the adjudicating authority confirmed the demand on the ground that   no duty was paid in respect of  the inputs received by M/s. Telco Ltd. In the present proceedings, we are not concerned with the dispute between the revenue and M/s. Telco Ltd. 7. Present app....