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2004 (3) TMI 484 - AT - Central ExciseExtract: ....... is on the assessee to establish clearly that he is covered by the provisions of the notification. In the present case, it is not disputed by the appellants that they were availing the credit in respect of the inputs used in the manufacture of the aluminium circles. Therefore we find no infirmity in the impugned order and the appeals are dismissed.
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