2007 (10) TMI 120

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..... maintenance are eligible for credit – Input ‘Tower Material’ used for transmission of electricity not for mfg. parts and components is not eligible for credit.
Dr. Chittaranjan Satapathy, Member (T) [Order per].-Heard both sides. 2. The arguments from both sides and the case records reveal that out of the four disputed items, Electrodes, G.C./G.P. Sheets and CC Steel Profile are the inputs u .....

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