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2003 (11) TMI 462

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....ive, for the Appellant. Shri B. Chandra, DR, for the Respondent. [Order]. -  Appellants during the period February 1997 to August 1997 received certain capital goods and filed declarations under Rule 57T(1). Due to mis-placement of Excise licence T(4) declaration were delayed and goods installed/used and intimation was given to Range Supdt. on 18-11-1997. The A.C. allowed the credit ....