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1992 (6) TMI 138 - AT - Central ExciseExtract: .......In the absence of these evidences, the Tribunal in the cases cited before us, have held that deemed credit cannot be denied in the case of conditional exemption notification, under which the inputs are exempted. We, therefore, do not see any infirmity in the order passed by the Collector (Appeals). The appeal from the Revenue is therefore rejected.
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