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2009 (1) TMI 850 - AT - Central ExciseExtract: .......ed to be paid on the raw materials used in the finished products sold by the 100 EOUs in domestic tariff area. The issue is no more res integra and the decisions cited by the Willingdon Associates on behalf of the respondents, are relevant. Therefore, the appeal filed by the Revenue has no merits and accordingly, rejected. (Pronounced in the Court)
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