2005 (4) TMI 74

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..... g the price or that the advances taken were used as a working capital. This case is, therefore, covered by the ratio laid down by this Court in the case of Metal Box India Ltd. v. Collector of Central Excise, Madras reported in [1995 (1) TMI 380 - SUPREME COURT] - Decided against Revenue. - 6064-6065 of 1999 - - - Dated:- 13-4-2005 - S.N. Variava, Dr. A.R. Lakshmanan and S.H. Kapadia, JJ. .....

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