2003 (11) TMI 454
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....or the Respondent. [Order]. - This stay application and appeal is taken up for final disposal by this order after waiver of pre-deposit and with consent of both sides. 2. Credit has been denied on urea used in the plant for Nitroxide absorption and its neutralisation for purposes of pollution control as that would lead to an use not in relation to manufacture in relation of final product....




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