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2002 (5) TMI 123 - AT - Central ExciseExtract: ....... quantum of duty paid on the inputs. It is not disputed that the inputs were received by the appellants factory. In these circumstances, I am of the view that there may not be any justification for disallowing the Credit to the appellants. Accordingly, I set aside the impugned Order and allow the appeal with consequential reliefs to the appellants.
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