2003 (4) TMI 337

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....ma Shankar, SDR, for the Respondent. [Order]. - Capital goods credit has been denied on (1) indicating flow relay, and (2) seal, to the appellants herein who are a cold rolling mill engaged in the manufacture of CR strips, etc. 2. I have heard both sides. 3. The use of the indicating flow relay has been explained as for monitoring the concentration as well as flow of acid acc....