2005 (5) TMI 601

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..... -5-2005 - Shri Krishna Kumar, J. REPRESENTED BY : None, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order]. The appellant has filed the adjournment request. The .....

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..... d tools cannot be considered as intermediate product in the manufacture of forging. The dyes and tools are only capital goods (tools) used in the process of forging to get the final product (forging). .....

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