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2006 (6) TMI 50

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....Order in-Appeal No. 120/03-CE dated 16.10.03 confirming demands on bought out items like nuts and bolts which were used, in the erection of towers. The appellants have prayed for decision on merits. The bench requested consultant Shri Venkatesh to assist in the matter. On going through the records and citations he stated that the issue is covered in assessee's favour by the judgment of this bench ....