2001 (8) TMI 262

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t credit in respect of M.S. Angles, H.R. Plates, Bars and Rods, Joists and H.R. Sheets was disallowed. 2. Heard both sides. 3. The appellants are engaged in the manufacture of Sugar and the goods in question are used as noticed by the adjudicating authority for repairing/replacing worn-out parts of tanks, containers which are used for storing or processing raw material for intermedia....