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2008 (6) TMI 439 - CESTAT, MUMBAIExtract: ....... such inputs are used in the manufacture of export product in which the duty paid input credit are used. This is not so in the present case as the appellants are seeking refund of input credit when the unit was not a 100 EOU and relates only to the domestic clearances. 4. emsp Appeal having no merits which accordingly dismissed. (Dictated in Court)
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