2011 (5) TMI 862

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Full Text of the Document

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....for the appellants are that items in question were not only used in fabrication of various equipments in the appellant's factory but were also used for making pipe line and various other equipments like storage tanks. It is submitted that appellants had taken a specific defence in reply to the show cause notice that some of the items were also used for making pipe lines and other equipments like s....