2001 (10) TMI 984

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....esha, Advocate, for the Respondent. [Order]. -  The assessee imported grinding wheels. The Assistant Collector denied the credit on the ground that such wheels could not be called as inputs and that the units in which the goods were consumed was different from that shown in the bill of entry. In his order-in-appeal the Commissioner upheld the admissibility of the credit on both grounds ....