Dear Help desk,

We have Purchased Mould of Various Size like (29" 32" 34" 36") for
Manufacturing Glass Shell (Panel & Funnel) for colour picture tube  during
the year  we have only produced 29" Glass shell we have not produced 32" 34
" etc.. but what we have done we have resize the mould by cutting them &
used in 29"  production .

The Excise audit commissionner is denying for the cr. of 32" 34" 36" mould
 please provide concerete decision on it or Provide  any reference or Judement
is available on same case.

Regards,

Arun

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