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2017 (10) TMI 1296

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....tkara, A.R. for the Respondent JUDGEMENT Per Dr. D.M. Misra: Heard both sides. 2. The short issue involved in the present case is: whether the Appellant is required to reverse the credit availed on inputs used in the production on the semi-finished goods which were destroyed in fire. 3. Ld. Advocate for the Appellant submits that the remission from duty as prescribed under Rule 21 o....

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