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2003 (10) TMI 533 - AT - Central ExciseExtract: .......-1994, the same could be held as inadmissible. It is also not brought on record that this credit was utilised before 8-4-1994. Therefore on considering the facts and circumstances of this case, I hold that the credit could not be denied and for this lapse there is no case for imposing penalty. 5. emsp Revenue rsquo s appeal is accordingly rejected.
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