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2005 (5) TMI 584 - CESTAT, MUMBAIExtract: .......oaders out of PLA, they could have utilised the disputed credit for payment of duty on the other type of loaders in which electric motor and cables were used, it is informed that the appellants were paying duty out of PLA also. As such, I do not find any justification in the impugned orders and set aside the same. (Pronounced in Court on 13-5-2005)
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