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2007 (2) TMI 641 - AT - Central ExciseExtract: .......hallenge in the present appeal. Further, the credit was availed in the year 1996 where present investigation was made in the year 2000. The respondents were filing regularly RT-12 returns along with necessary documents. In these circumstances, I find no infirmity in the impugned order, the appeal is dismissed. Dictated and pronounced in open Court.
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