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2010 (8) TMI 945 - AT - Central ExciseExtract: ........ As the issue is squarely covered by the decision of this Tribunal cited hereinabove holding that where the shortages below 0.5 of inputs in the course of manufacturing processes Cenvat credit cannot be denied. Following the same, I allow the appeal of the appellants. The stay application is also disposed of in the above terms. (Dictated in court)
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