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2007 (3) TMI 442 - CESTAT, KOLKATAExtract: ....... of any allegation of removal outside the factory, the losses are to be taken as normal manufacturing loss and the duty credit taken by the appellants cannot be denied. Consequently, we set aside the impugned order and restore the order of the Original Authority. The Appeal is allowed in the above terms. (Dictated and Pronounced in the open Court.)
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