2003 (7) TMI 137

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..... e 57Q of cement rubber vulcanising press. In the order impugned in this appeal, the Commissioner has confirmed the denial of the credit on the ground that these goods were not used for producing or processing any goods or bringing about change in any substance for the manufacture of the final product. 2. The appellant is absent and unrepresented despite notice. I have read the memorandum of appe .....

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