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2005 (9) TMI 382 - CESTAT, KOLKATAExtract: ....... was expressed in case of the inputs lying in the stock with re-rolling mills as on 31-3-2000 in case of J.M.G. Steel (P) Ltd. v. CCE, Patna. In view of above discussions, the appeal deserves to be allowed. 5. emsp Consequently I set aside the impugned order and allow the appeal with consequential benefit to the appellant. (Pronounced on 22-9-2005)
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