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2004 (12) TMI 609 - CESTAT, NEW DELHIExtract: .......The case laws relied upon by the appellants are not relevant in the present case as in this case, the issue is limited only to taking of credit without authority of law and not allowing any exemption for recovery of credit. 5.In view of the above, there is no merit in the appeal and the same is rejected. Order pronounced in open Court on 23-12-2004
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