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2009 (7) TMI 294

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....aring both sides duly represented by Shri V.R. Mori, learned Consultant, appearing on behalf of the appellant and Shri S.K. Mall, learned SDR, appearing for the Revenue, I find that the Modvatable input stock of the appellant was destroyed on account of heavy rains. The appellants reversed the credit of duty so availed in respect of said input. The dispute in the present appeal relates to only int....