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2004 (4) TMI 250 - CESTAT, MUMBAIExtract: .......esults. The result is one and the same viz., the credit is not admissible when the final goods cleared are fully exempted from payment of duty. 8. In this case admittedly no excise duty was leviable on the undenatured ethyl alcohol that was cleared for export. Therefore, the credit denial was appropriate and legal. Accordingly, I reject the appeal.
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