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2004 (2) TMI 195 - CESTAT, NEW DELHIExtract: .......d in Gontermann Peipers (I) Ltd. case (supra) that the decision was delivered in respect of interpretation of sub-rule (2) of Rule 57A or Clause (2) of Notification No. 21/99 and not Cenvat credit involved in the present appeals. We, therefore, do not find any reason to interefere with the impugned orders and reject both the appeals of the Revenue.
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