1998 (8) TMI 334

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..... ed by the Collector (Appeals) that the appellant not having declared specifically the inputs, was not entitled to take credit of the duty paid on that. 2. Appellant is absent. I have read the appeal papers and heard the Departmental Representative. 3. It is not in dispute that what the appellant declared in May, 1986 was machinery parts whereas credit was taken on complete spike roll and sp .....

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