2006 (9) TMI 413

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.... Smt. Bhagyadevi, SDR, for the Respondent. [Order]. -   After examining the records and hearing both sides, I find that the appeal itself can be disposed of finally at this stage. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2. The lower authorities denied capital goods credit of Rs. 2,80,275 to the appellants under  Rule 12 of the Ce....