2005 (6) TMI 450

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..... Shri N.V.B. Nair, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - These applications in the appeals on same issue i.e., valuation of inputs removed as inputs under Rule 3(4) of Cenvat Credit Rules, 2001 & 2002 are being disposed of by this common order.  2.The valuation and reversals have been effected by the appellants, of the credit availed, as per the documents on w....