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2004 (4) TMI 431 - CESTAT, NEW DELHIExtract: .......which had already been paid by the job worker to the Revenue. This was the view expressed by the Tribunal in the case of Facit Asia Ltd. (supra) which has been followed by the Appellate Tribunal in the case of Elgi Ultra Industries Ltd. v. CCE, Coimbatore 2002 (149) E.L.T. 743 also. Accordingly, we set aside the impugned order and allow the Appeal.
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