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2009 (9) TMI 797 - CESTAT CHENNAIExtract: .......spare parts from the first unit has been made good, the appellants shall be allowed to take the credit in respect of the same spare parts which have been transferred from the first unit to the second unit. We order accordingly, set aside the impugned order and allow the appeal with consequential relief. (Order dictated and pronounced in open Court)
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