2006 (2) TMI 329

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..... the Respondent. [Order per : S.S. Sekhon, Member (T)]. Heard both sides in this application. The issue in this matter is whether the applicants are entitled to exemption under Notification 30/2004 having taken credit on the inputs and reversed the same and whether they were entitled to the benefit of both Notifications i.e. 29/2004 and 30/2004 both dated 9-7-2004 simultaneously, when the .....

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