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2008 (7) TMI 695 - CESTAT, CHENNAIExtract: ....... inputs, the manufacturer will be eligible for input credit on the partially processed fabrics and deemed credit on the processed fabrics cleared. In view of the above legal position, the impugned order is not sustainable and it is accordingly set aside. The appeal filed by M/s. Pioneer Processing is allowed. (Dictated and pronounced in open court)
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