2003 (10) TMI 300

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....the Respondent. [Order]. - Heard both sides and perused the case records and cited case -laws. The appellants admittedly received the impugned machinery on 20-12-1999 prior to 1-3-2000, when cigarette was specified as final product and thus became eligible for taking credit of duty paid on capital goods used in the manufacture. It is the case of the appellants that the impugned machinery was in....