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2005 (2) TMI 221 - CESTAT, CHENNAIExtract: .......duty from the EOU, who purchased the goods from him. The credit taken by the appellant was also rightly taken since it was equal to the duty paid on the inputs. There is no illegality about the credit taken by the assessee. The impugned order was, therefore, not right in denying the credit. The impugned order is set aside and the appeal is allowed.
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