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2008 (5) TMI 55 - CESTAT, CHENNAIRecovery of wrongly availed credit - appellant had argued that they had received hose assemblies and before exporting them under bond the same were subjected to processes of testing, inspection and packing, which amounts to manufacture so they are eligible for credit of duty paid on hose assemblies – held that bought out goods which were exported could not be considered as inputs qualifying for credit – recovery of credit & interest is justified – assessee’s appeal dismissed
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