2004 (3) TMI 678

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..... C. Satapathy, Member (T)]. Heard both sides. This is an appeal involving a very small amount of Rs. 976/-. We find that the impugned invoices issued by the supplier of inputs to the appellants mentions the cost of packing and forwarding charges etc. separately and the duty paid on the inputs separately. It is not in dispute that the appellants have taken credit of the duty amount only which .....

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