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2009 (4) TMI 699 - CESTAT, KOLKATAExtract: ....... inputs used in the exempted goods. The Appellants are duty-bound to maintain a separate record in this regard, and in absence of any such record, I find no merit in the contention of the Appellants. The Appeal is dismissed. Cross Objection filed by the Revenue also stands disposed off in the above terms. (Pronounced and dictated in the open court)
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