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1999 (10) TMI 362 - CEGAT, MADRASExtract: .......use of the items and this order is applicable only to this case and cannot be treated as precedent for claiming credit by any other assessee on M.S. Rounds. 6. emsp The penalty of Rs. 2,000/- imposed upon the appellants is also reduced to Rs.1000/-(Rupees One Thousand only). Ordered accordingly. 7. emsp The appeal is disposed of in the above terms.
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