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2005 (5) TMI 184 - CESTAT, KOLKATAExtract: .......s in their factory and the same were used in the manufacture of final product, the benefit of Cenvat credit cannot be denied to the appellants. The appeal deserves to be allowed. 6. Consequently, the appeal with consequential relief I set aside the impugned order and allow to the appellants. SP also gets disposed of. (Pronounced in the open Court.)
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