2005 (7) TMI 420

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..... his appeal the issue relates to the denial of the credit to the appellants on the goods (inputs) which were allegedly burnt in fire in their factory. 2. I have heard both the sides and gone through the record. From the record it is clear that the appellants who were engaged in the manufacture of excisable goods, availed credit, on the inputs but those inputs were never utilised by them in the ma .....

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