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2004 (11) TMI 239 - CESTAT, MUMBAIExtract: .......products in the present case are motor vehicles/parts and since they are not exempt from payment of duty, the appellant is entitled to take credit of duty paid on the inputs that have gone into the manufacture of intermediate goods (machine parts) which have been captively consumed. 8. The appeal is allowed. (Operative part pronounced in the Court)
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