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2005 (4) TMI 74

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.... Decisions)<br>Dated:- 13-4-2005<br>6064- 6065 of 1999 - -<br>Central Excise<br>S.N. Variava, Dr. A.R. Lakshmanan and S.H. Kapadia, JJ. &nbsp; [Order]. - These Appeals are against the Judgment o....

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....en were used as a working capital. This case is, therefore, covered by the ratio laid down by this Court in the case of Metal Box India Ltd. v. Collector of Central Excise, Madras reported in 1995 (75....