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2005 (3) TMI 779 - CESTAT NEW DELHIExtract: .......the Mill roller. Such activity cannot disallow the appellants from taking the credit. Therefore, following the ratio of the decision of the Tribunal in case of CCE, Meerut v. U.P. State Sugar Corporation (supra), the appeal is allowed and the order of the Commissioner (Appeals) is set aside. Order dictated and pronounced in open Court on 17.3.2005.
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