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2004 (10) TMI 435

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.... the Respondent. [Order]. - Shri Ravi Raghavan, learned Consultant, pleaded that the appellants have leased capital goods to M/s. Birla Growth Fund Ltd. and M/s. ICICI. However, they continued to use the same capital goods for manufacturing of same finished products at the same premises without removal of the capital goods. Since there has been no removal, therefore, demanding duty on the capit....