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2003 (1) TMI 596 - CEGAT, NEW DELHIExtract: .......anufacturer/importer that consignments are being delivered to the unit (name of the unit) for availing credit and endorsed by the Proper Officer of Customs for enabling the manufacturing unit to avail credit. rdquo 4. emsp Following the ratio of the decision in the Mark Auto Industries Ltd case, we set aside the impugned Order and allow the Appeal.
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