2005 (1) TMI 143

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..... rent on the face of the record arises from Tribunal's Final Order No. CB/450-451/2003/WZB, dated 31-10-2003 in not recording any finding on the liability to interest on Modvat credit lying unutilized and which has been directed to be reversed by the applicants. 2. We have considered the rival submissions. We find that while it has been held that fuel oil and food stuff on board ship are not inpu .....

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