1997 (1) TMI 306

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Full Text of the Document

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.... The assessee manufactures nuclear power plants and parts thereof. In the course of manufacture of such goods weld joints of parts to X-ray photography in order to determine the parts have been properly welded. Some of them are small and not visible to the naked eye and are only shown during such X-ray or similar examination. Credit was refused by the Assistant Collector on the ground that the X-....