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1993 (12) TMI 145 - CEGAT, MADRASExtract: .......erned, the same has been utilised and taken correctly and therefore, there is no question of the same being held as not having been utilised or taken correctly. The revenue should in our view demand duty on these inputs which are lying in stock on the date these were taken in use. rdquo We, therefore, dismiss the appeal with the above observations.
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