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2007 (12) TMI 114 - CESTAT, NEW DELHICredit denied on holograms on the ground that the same are not used in or in relation to mfg. of final product (ball and rolling bearing) - after availing the credit on holograms, they were cleared without reversing the credit to packing material supplier – packing material supplier supplies packing material to appellant on payment of duty – in this case clearance of holograms (inputs) will be treated as clearance of input as such, therefore credit is deniable – penalty is justified
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