2009 (10) TMI 753

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..... is case, the appellants received POY, cleared by them on payment of duty, back to their factory since the same was rejected by the customers. Appellants took credit of duty paid on such goods but the department denied credit of Rs. 17,273/- which was NCCD, on the ground that since final products did not attract NCCD, the credit of NCCD taken cannot be used for any purpose and therefore, such credi .....

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