2017 (9) TMI 1739

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..... M.K. Mall, Assistant Commissioner (AR), for respondent JUDGEMENT Per: Dr. D.N. Panda Appellant says that goods went out of India when came back to India being found to be defective, the additional duty of customs demanded on such goods entitles the appellant to cenvat credit and benefit of Notification No. 94/96-Cus. Dated 16.12.1996 should be allowed to it. 2. The stand of Revenue is that the .....

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