2005 (12) TMI 166

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..... des. The appellants clear the impugned glass (tinted and non-tinted) on payment of duty in about 9000 trucks in a year. In a few cases (50-60 trucks) the same get damaged and are returned and received back in the appellants' factory. The dispute is whether the appellants allowed to take credit in respect of duty paid on such glass received back in damaged condition. 2. The appellants have cited .....

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..... urned under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be.] (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may r .....

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