(1.) THIS appeal has been filed against the OIO No. 03/2005 dated 25 -1 -2005 passed by the Commissioner of Central Excise, Mangalore.
(2.) THE issue relates to the denial of Modvat credit on various items of Capital Goods/Inputs.
(3.) SHRI Rajesh Chander Kumar, the learned Advocate, appeared for the appellants and Shri Anil Kumar, the learned JDR, for the Revenue.