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2004 (5) TMI 133 - CESTAT, NEW DELHIExtract: .......d and his action is not against any statutory provision, we find no reason to deny the benefit to the assessee. In the present case the assessee has adopted the value on the basis of which Cenvat Credit was taken. If that be so, demand in the show cause notice cannot be sustained. The order impugned is therefore set aside and appeal stands allowed.
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