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2007 (2) TMI 413 - CESTAT, MUMBAIExtract: .......receiver rsquo s end (In this case the department is really seeking to re-assess input cleared as such by M/s. IIL) is squarely applicable and following the ratio thereof, we hold that the credit of the amount involved is admissible to the appellants (who have since merged with IIL) and accordingly set aside the impugned order and allow the appeal.
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