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2007 (8) TMI 212

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....anjan Satapathy, Member (T)]. - Heard both sides. The appellants received iron and steel materials from M/s. TISCO & M/s. SAIL and manufactured iron and steel products on job work basis and returned the same on payment of duty to M/s. TISCO & M/s. SAIL respectively. The appellants had taken credit of duty paid on the raw materials. However, while computing the value of the goods manufactured by th....