1999 (12) TMI 362

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..... n up for disposal with the consent of both sides after waiving deposit. 2. The question for consideration in this appeal is eligibility of input of the product Hytherm 500. The Commissioner (Appeals) in the order impugned, has disallowed the credit on the ground that this commodity is used to heat the product after its manufacture by the appellant and is therefore not used in its manufacture. .....

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