2004 (10) TMI 519

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..... d Shri M.N. Agarwal, Manager (F. A.) of the appellant company and Shri T.K. Kar, learned S.D.R. for the Revenue. 2.Learned Representative for the appellant company submits that M.S. billets and M.S. Rounds procured by them are used as spare parts of their machines after cutting them into size and pieces. He submits that such facility is available in the factory and the Deputy Commissioner has .....

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