Adjournment denied in appeal; Bars, rods, plates not forging inputs. Credit denied.

The appeal was dismissed as the appellant's adjournment request was rejected due to prior multiple requests. Bars, rods, and plates were deemed capital goods, not inputs for forging, resulting in the denial of credit.

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The appellant's adjournment request was rejected as they had sought adjournment multiple times before. Bars, rods, and plates used for manufacturing dyes and tools were considered capital goods, not inputs for forging. The appeal was dismissed as the credit was rightly denied.

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