2004 (9) TMI 556

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.... [Order].   The issue to be decided in this case is whether input, viz. alum, on which credit was availed by the respondent and which was used in the water treatment plant situated adjacent to the factory premises would be chargeable to duty and whether the invocation of extended period and imposition of penalties under Section 11AC of the Central Excise Act, 1944 as well as under Rule 173Q ....