2013 (12) TMI 1671

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..... 1. Heard. 2. Admit. 3. Substantial question of law involved in the matter is as formulated in paragraph no. (a) of the appeal which is reproduced as below : (a) Whether prima-facie when the case of the Appellant was certainly arguable on merits as well as limitation and factual position not being considered by both lower authorities in view of the definition of inputs and capital goods .....

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