2004 (1) TMI 167

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..... I - Dated:- 21-1-2004 - Shri C. Satapathy, Member (T) [Order]. - Heard both sides. The appellants have been denied credit of input duty on the ground that the inputs were directly sent to the .....

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..... of the proforma intimation at Annexure-I. He, further states that this circular has not been taken note of by the lower authorities. 2. In view of the fact that the rules do not specifically prohibi .....

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