2007 (1) TMI 475

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....lant. Shri N.V.B. Nair, JDR, for the Respondent. [Order]. - Heard both sides. 2. The issue relates to availability of the credit on the input. Both the lower authorities have denied the credit on the ground that the appellants have not filed any document to the effect that the inputs were received, on which countervailing duty (CVD) was paid. The Commissioner (Appeals) has gone fu....