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1997 (12) TMI 415 - CEGAT, MUMBAIExtract: .......uty paid not on inputs of the assessee but on raw materials by using being which the inputs are manufactured may be admissible to the manufacturer of input. No credit can be enjoyed by the user of the inputs of duty not paid in inputs, but on the raw materials of the inputs. We therefore see no substance in the appeal which is accordingly rejected.
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