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2006 (2) TMI 335 - AT - Central ExciseExtract: .......ing duty payment particulars. The credit taken by them was of such duty. On these facts, I find, the view taken in R.S. Industries (supra) is squarely applicable to the instant case. Learned Commissioner (Appeals) has correctly applied the law. 5. emsp In the result, the Revenue rsquo s appeal gets dismissed. (Dictated and pronounced in open Court)
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