2007 (2) TMI 145

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..... 2. Heard the learned SDR for the department. None appeared for the respondents. I have perused the records. 3. The original, authority has denied Cenvat credit on wire cloth received by the respondent, who is a manufacturer of paper and paper board. The credit has been disallowed on the ground that the wire cloth is used for dragging the water remained in pump and it cannot be considered as cap .....

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