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2007 (11) TMI 115

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....njan Satapathy, Member (T)]. -1.  Heard both sides.  2. The Appellants have stock of inputs as on 1-4-2000 which were bought from the units working under Compounded Levy Scheme which stood abolished from 31-3-2000 and Board's Circular No. 522/2000, dated 31-3-2000 permitted the assessees such as the Appellants to take deemed credit of duty in respect of such inputs. The Appellants hav....

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