2001 (4) TMI 340

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....espondent. [Order per : J.H. Joglekar, Member (T)]. - This appeal from the Revenue was argued by Shri A.K. Jain, JDR. The assessees were represented by Shri Lilapat, Dy. Manager. 2. The assessees are manufacturing Polyster yarn from 1989. In March, 1994, they filed a declaration under Rule 57T. The capital goods were received in March/April 1994. The credit was taken in April 1994 and uti....