2000 (11) TMI 914

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..... er : Archana Wadhwa, Member (J)]. The applicants/ appellants are aggrieved with the disallowance of Credit on Ceramic Tiles claimed by them as refractory materials. The original adjudicating authority has observed that such Ceramic Tiles are being used by the applicants/ appellants for flooring in the factory and the same fall under Chapter Heading 69.05 or 69.06 as per definition of Capital .....

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