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2001 (10) TMI 550 - CEGAT, MUMBAIExtract: .......Therefore the reversal of credit availed of does not amount to discharge of the duty but that duty has to be paid ldquo as if the goods had been manufactured rdquo by the persons on clearing the input as such. 4. emsp The appeal is allowed. The order of the Commissioner (Appeals) is set aside and the order of the Assistant Commissioner is restored.
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