2001 (4) TMI 906

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....took credit on the duty paid viscose staple. This input was not used in any final product. However the credit taken thereupon was utilised in the clearance of other goods. Show cause notice was issued on 8.11.1994 where the credit taken was during the period August, 1993 to January, 1994. The Assistant Commissioner held against the assessees. The Commissioner (Appeals) upheld the order. Before him....