2011 (6) TMI 375

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.... Shri T.H.Rao, SDR For the Respondent The appellants herein, who are manufacturers of steel forgings and aluminium rings, purchased steel ingots from M/s.Facor Steel Ltd., Nagpur, one of the raw material suppliers. During the process of manufacture of their final products, appellants noticed that some of the steel ingots were defective and therefore they carried out certain grinding and anneali....