2007 (11) TMI 95

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..... - Appeal No.E/EDM/561/2004 & CO. 18/05 - A/2010/KOL/2007 - Dated:- 30-11-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T)]. - The appellants had received the impugned machinery during the period from 4-1-2000 to 26-2-2000. But the same were installed in the subsequent financial year, 2000-2001. The appellants' u .....

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