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1996 (3) TMI 208

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....JDR, for the Respondents. [Order]. -  By the order of the Deputy Collector (whose order has been confirmed by the Collector (Appeals) appellant was denied credit on goods described as pedal gear change boss and `plate' on the ground that the declaration filed by it under Rule 57G of the Central Excise Rules did not contain these nomenclature. 2. The advocate for the appellant cl....