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2004 (8) TMI 700 - AT - Central ExciseExtract: .......ides and perused the records. I find that the Consultant for the appellant company has cited several case-laws under which the inputs used in the mines have been held to be eligible for the Cenvat Credit. Respectfully following the decisions of the Tribunal referred to above, I set aside the Order of the Commissioner (Appeals) and allow the appeal.
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