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2005 (5) TMI 495

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....ant. Shri U.K. Godbole, Sr. Manager, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides it is found that they agree that the issue herein is interpretation of the term 'as if goods are manufactured in the said factory' used in Rule 57S(i)(ii) calling for and prescribing the amount of credit to be reversed when capital goods on which credit has been avail....

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