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2009 (1) TMI 707 - CESTAT, BANGALOREExtract: .......ntire exercise is revenue neutral because whatever duty is paid at the end of the appellant rsquo s factory would be taken as Cenvat credit by the sister unit. In view of these factors, we are not inclined to agree with the findings in the impugned order. Hence, we allow the appeals with consequential relief. (Pronounced in open Court on 20-1-2009)
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