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2006 (6) TMI 320 - CESTAT, CHENNAIExtract: ....... event, they will have to show that Cenvat credit of duty amount was not taken by the appellants. Thus, there is enough safeguards against double benefit being availed in respect of the same amount of duty. 4. emsp For the reasons already noted, the impugned order is set aside and the appeal is allowed. (Order dictated and pronounced in open Court)
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