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2003 (11) TMI 465 - AT - Central ExciseExtract: .......have paid duty on their final product. There is nothing in the order of original Adjudicating Authority about this fact. As such, the credit on the inputs used in the manufacture of the final product, on which the Respondent have paid duty is admissible credit. Accordingly, I do not find any merits in the Revenue rsquo s appeal and reject the same.
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