2009 (9) TMI 797

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..... ants have two units. The issue in this appeal relates to denial of credit in respect of spare parts initially obtained in the first unit and later transferred to the second unit. 3. Shri C.R. Hariharan, ld. Counsel appearing for the appellants states that due to ignorance of the Central Excise procedure at the time of transferring the spare parts of the capital goods, the credit taken in the fir .....

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