2002 (12) TMI 394

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..... ident]. The challenge in this appeal at the instance of the assessee is against the order passed by the Commissioner dated 7-3-2002. The appellants are engaged in the manufacture of razor and razor blades. For the above purpose, they also manufacture within their factory Cold Rolled Carbon Steel Strips. Apart from the captive consumption of the steel strips, appellants also sell these steel .....

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