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2010 (1) TMI 1085 - CESTAT NEW DELHIExtract: ....... of ldquo the appellants had not availed the credit rdquo . In view of the detailed reasons recorded by me for the decision taken as above, I need not go into this dispute. 7. In view of the above, I have no reason to interfere with the impugned orders. Accordingly, the appeals are rejected. (Order dictated and pronounced in open court on 5-1-2010)
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