2003 (12) TMI 447

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..... [Order]. - Heard both sides. The lower authorities have denied credit on capital goods amounting to Rs. 82,750/- and penalty of Rs. 10,000/- has also been imposed in respect of two machineries :- (1)        Stretch Wrapping Machine (2)        Laxmigraf Flat Mounting Machine. Shri Vyas, learned Advocate states that the firs .....

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