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2007 (8) TMI 212

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.... 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 them on job work basis, they have not t....