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2004 (10) TMI 371 - CESTAT, CHENNAIExtract: .......d is based on a premise that the input had been removed as such. Now that the contra finding of fact by the lower appellate authority has been tacitly accepted by the Revenue, the demand cannot survive. It is not necessary to rely on any case law to reach this conclusion. In the result, the impugned order is affirmed and these appeals are rejected.
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