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2004 (5) TMI 526 - CESTAT, MUMBAIExtract: .......ere is no allegation that the inputs are duty paid or these have not been utilised in the manufacture of final goods. 6. emsp Accordingly, the appeal succeeds and the same is allowed with consequential relief, if any, in accordance with the law. The orders of the lower authorities are consequentially set aside. (Operative part pronounced in Court.)
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