1997 (11) TMI 189

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....unts, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Respondent, who received duty paid inputs (spare parts) for the manufacture of excisable finished product, cleared a part of the inputs for home consumption, selling the same to customers and paying Central Excise duty based on the value at which the inputs were so sold. Respondent subsequently filed refund claim alleging t....