2005 (8) TMI 13

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..... nied to tarpaulin used for covering bags of sugar manufactured by the appellants to protect them from moisture and dust. The penalty of amount equal to the credit, disallowed, has also been imposed. 2. I have heard both the sides and perused the records. 3. The contention of the appellants that the goods, in question, are to be treated as used in in relation to the manufacture of the final pro .....

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