2003 (10) TMI 221

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....ther the appellant was entitled to take credit of the duty paid on various components of three wheeler vehicle which it utilised in its Research and Development Department. 2. In the order impugned in the appeal, since they were not used in or in relation to the manufacture of the final product, they were not inputs and the duty paid on it could not have been taken as credit. 3. The sole con....