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2003 (8) TMI 451 - CESTAT, CHENNAIExtract: .......ssories. They are also in a position to establish that it is an input. In view of the above submissions, the matter is remitted back to the original authority to examine the issue afresh in the light of Board rsquo s Circular No. 276/110/96-TRU, dated 2-12-96. Thus the appeal is allowed by remand to the original authority for de novo consideration.
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