2009 (12) TMI 735

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....gi, SDR, for the Respondent. ORDER This is the second round of litigation. In the earlier round of litigation. In the earlier round of litigation this Tribunal has remanded back the matter to the Commissioner with regard to the denial of credit on EPBAX system. The Commissioner (Appeals) denied the same on the ground that the same is not used in process of manufacturing relying on the judgme....