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2009 (5) TMI 712 - CESTAT, KOLKATAExtract: .......ctive and are not removed from the factory. Against this finding, the Revenue did not produce any evidence to show that the inputs on which credit has been availed were cleared without payment of duty. In the absence of such evidence, we find no infirmity in the impugned order and the appeal is dismissed. (Dictated and pronounced in the open Court)
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