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2001 (2) TMI 418 - AT - Central ExciseExtract: .......ows clearly that these are used in relation to the manufacture of the final goods. Following the ratio of the Larger Bench decision I hold that the input credit is admissible in respect of impugned goods and accordingly the appeal filed by the Revenue is rejected. The Cross Objection, filed by the Respondent, is also disposed of in the above terms.
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