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2003 (11) TMI 447 - CESTAT, NEW DELHIExtract: ....... not an allegation that, these have been consumed either, ldquo as such rdquo or ldquo for manufacture of any other commodity rdquo . Hence the point of demanding duty having not reached, the demand for duty is not sustainable. 5. emsp Accordingly, I set aside the impugned order and allow the appeal with consequential relief in accordance with law.
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