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2007 (6) TMI 459 - COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS (APPEALExtract: .......above is just as in aside and not the basis of the decision in these cases. The decision to allow the Cenvat credit in these cases is being taken on the basis of law which is clear and which has been spelt out in the Paras 1 to 3. 15. emsp In view of the above I allow the appeals of the party and set aside the Order-in-Originals in the three cases.
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