2010 (12) TMI 171

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.... Shri T.H. Rao, SDR for the Respondent Heard both sides. 2. The appellants have been denied input credit of Rs.59,221/- and capital goods credit of Rs.2,11,944/- on the ground that the impugned goods which were consigned to Unit  I of the appellants were utilized in Unit  II of the appellants located in the same premises after the appellants themselves altering the excise code num....