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2007 (6) TMI 421 - CESTAT, MUMBAIExtract: .......aims therefore requires to be reconsidered including the factual position as regards whether the appellants could have used the credit otherwise. 6. emsp The appeal is allowed as remand in above terms. The original adjudicating authority to re-determine the claims after following the principles of natural justice. (Pronounced in Court on 15-6-2007)
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