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2007 (2) TMI 395

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..... e Respondent. [Order]. -  Heard both sides. 2. The relevant facts, in brief, are as follows :           The respondents manufacture machineries called the Cheese Winder Machine and for the said purpose reportedly procured the items called Cheese Winder Stand and took credit of the duty paid on the said Cheese Winder stand treating them as .....

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