2003 (11) TMI 520

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.... [Order]. - This appeal is against the finding of the Commissioner (Appeals) findings :- "I find in term of Rule 57G, the credit of duty paid on inputs can be availed of by a manufacturer only after filing the declaration. I also found that in term of Rule 57-G(2), no credit shall be taken unless the inputs at the time of receipt in the factory are accompanied by a specified document, evidenci....