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1996 (2) TMI 248 - AT - Central ExciseExtract: .......ition of the logic that where the manufacturer could not claim credit because the finished product was considered to be exempted from duty, and it is subsequently held that it is liable to duty, the failure to make a declaration should not stand in the way of taking credit. 8. emsp Accordingly, we set aside the impugned order and allow the appeals.
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