1999 (3) TMI 138

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....spondent. [Order]. - Learned Counsel, Shri S.N. Kapoor, submits that credit has been denied in the instant case holding that the appellants had not declared the inputs. He submits that this finding is not factually correct. He refers to declaration dated 22-11-1993 of the appellants where, under Serial No. 14, they had declared C.I. Castings falling under sub-heading 8417.00 as one of the input....