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1996 (3) TMI 468 - AT - Central ExciseExtract: ....... received in the factory and were utilised as inputs. The decisions of this Tribunal that where the defect to the effect that where credit could not be taken because of the defect which can be remedied, it could be taken after remedying it would be in favour of the appellant. 4. emsp I, therefore, allow the appeals and set aside the impugned order.
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