2004 (7) TMI 233

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..... -WZB/C-IV - Dated:- 8-7-2004 - Shri K.D. Mankar, Member (T) [Order]. - Heard both sides. 2. The Revenue appeal proceeds on the ground that the respondents have not maintained "Separat .....

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..... vailed on inputs used in exempted products. This reversal is obviously based on records, and the amount is not in dispute. The dispute is only confined to the fact that there is no "separate record". .....

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