1996 (11) TMI 247

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..... mber (T)]. The assessee after filing a declaration under Rule 57G, sought credit under Rule 57H on inputs received prior to file the declaration. While granting such permission, the Assistant Collector denied permission to take credit on that portion of the inputs which had been lost during the process of conversion of the inputs copper ingots into sheets and strips. In appeal, the Collector .....

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