2006 (2) TMI 329

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....e Appellant. Shri N.V.B. Nair, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides in this application. The issue in this matter is whether the applicants are entitled to exemption under Notification 30/2004 having taken credit on the inputs and reversed the same and whether they were entitled to the benefit of both Notifications i.e. 29/2004 and 30/2004 both....