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2006 (12) TMI 433 - CESTAT, AHMEDABADExtract: .......o a change. It should be remembered that the Notification No. 35/03 is envisaging credit not merely for stock with the traders but also in respect of stock lying with the processors. 8. emsp In the light of the above, I accept the contention of the learned advocate for the appellant and allow the appeal. (Dictated and pronounced in the Open Court.)
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