2003 (8) TMI 458

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.... Shri Uma Shankar, SDR, for the Respondent. [Order]. - The issue in dispute in these appeals relates to admissibility of deemed credit on Flat-rolled products of Mild Steel, not exceeding 5 mm thickness and exceeding 600 mm width. Credit has been denied on the ground that the goods were described as plates falling under Chapter Heading 73.08 in the invoices covering them and not as sheets ....