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2010 (1) TMI 380
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.... for the Appellant. Shri K.P. Jagadeesan, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The department seeks to include depreciation amount towards the cost of machinery which has been supplied free of cost by the customers to the respondents, for manufacture of the impugned goods (biscuits) which has been disallowed by the lower appellate au....