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2003 (12) TMI 567 - AT - Central ExciseExtract: .......The said credit has been denied following the decision of this Tribunal and no contrary decision has been brought out in the grounds made in the appeal or urged before me. Therefore, the denial of this credit amount as determined by the Commissioner has to be upheld. 3. emsp This appeal is disposed off in view of the findings arrived herein- above.
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