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2008 (12) TMI 603 - CESTAT, AHMEDABADExtract: ....... granules are taken out of the bags, it is not possible to make the origin of the goods. In view of the above, I find that the order of the Commissioner (Appeals) has to be upheld and accordingly appeal filed by the Revenue is rejected in view of the fact that credit taken by the appellants is actually less than the duty paid. (Pronounced in Court)
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