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2007 (6) TMI 439 - AT - Central ExciseExtract: ........ However the finding recorded by both the authorities that Cenvat credit on inputs used in Research and Development cannot be extended is correct and proper as it is not a part of manufacture. To that extent, the denial of credit of Rs. 84,413/- is upheld. The appeal is partly allowed in the above terms. (Pronounced and dictated in the open Court)
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