2003 (5) TMI 449

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..... Heard both sides. Shri R.J. Parakh, learned Advocate appearing for the appellants states that initially the appellants had taken credit of Rs. 35,310/- on electric motors which was used for the electrical blowers supplied duty free to M/s. B.A.R.C. as the appellants did not know the motors would be used for such duty-free supply but subsequently, they have reversed the amount of credit earl .....

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