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2007 (8) TMI 301 - AT - Central ExciseDeemed credit on stock of fabrics - Appellant initially filed a declaration on 1-4-2003 declaring the goods lying in the factory as on 31-3-2003. However, subsequently, another declaration was filed on 7-4-2004 revising the stock quantity – since there is no doubt that appellant was in possession of stock, authorities below is not justified in denying the credit on the ground that the credit could be granted only in respect of stock declared in the first declaration
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