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1997 (5) TMI 391 - CEGAT, NEW DELHIExtract: ....... credit it was permissible to avail the exemption. 9. emsp In view of the above, we do not agree with the view taken by the ld. Collector of Central Excise, Nagpur and in the result, the appeal is allowed. rdquo 5. emsp In view of the earlier decision of the Tribunal, the impugned order is set aside and the appeals are allowed. Ordered accordingly.
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