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2004 (10) TMI 497 - CESTAT, NEW DELHIExtract: .......iven under Notification No. 58/97 is at a flat rate of 12 of the value of the purchased inputs. It is, in no way, dependent upon the amount of duty paid and the correctness of that amount. Denial of credit in the present cases is not sustainable. The impugned order is set aside and the appeals are allowed with consequential relief to the appellant.
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