2005 (6) TMI 370

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...., for the Respondent. [Order]. - The appellants had imported certain inputs under the Duty Exemption Entitlement Certificate Scheme and taken Modvat credit of CVD paid thereon. In terms of the scheme, they utilised the inputs in the manufacture of leather cloth and exported the product in discharge of export obligation under the relevant Notification No. 203/92. Side by side, they also procured....