2007 (4) TMI 58

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..... f duty and penalty. The demand has confirmed after denying the Notification No. 30/2004-CE dated 9-7-2004 in respect of Nylon Filament Yam of 210 Denier 24 ply BRT. On the ground that the applicants availed credits in respect of the inputs used in the manufacture of the exempted goods and subsequently reversed the same. The case of the revenue is, once the credit has been availed, the applicants a .....

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