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2005 (8) TMI 109 - CESTAT MUMBAIIn terms of Not. 10/02, appellant was availing the concessional rate of duty, subject to the condition that no credit of duty paid on the inputs and capital goods was being availed - condition in the Notification No. 10/2002 providing that no credit of duty paid on inputs would be taken by the assessees was in existence up to 1-3-2003 - Claim for credit on inputs in stock, in process and inputs contained in finished goods lying in stock on 1.3.2003, is not allowable for period prior to 1.3.03
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