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2009 (11) TMI 895

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....ember (Judicial) The appeal is filed by M/s. Castrol India Limited against the demand is on inputs, which are liquids, and some of which are base mineral oils. These liquids are procured in volume shown as litres or kilolitres in the relevant invoice. The volume is converted into weight theoretically and such quantity is entered in Part I of RG-23A account. At a later stage, it is said, the input....

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