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2007 (7) TMI 173 - CESTAT, NEW DELHIInputs used in both dutiable & non-dutiable goods - separate accounting of all inputs (except the two items) was being made - shows that the assessee’s intention was to account inputs separately – no suppression so matter remanded as to whether and how lubricating and transformer oils are to be separately accounted/allocated proportionately and to revise the demand suitably – GTA service - credit has been taken in relation to outward transport of final products but it is not available
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