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2007 (11) TMI 643 - CESTAT, MUMBAIExtract: .......without payment of duty to 100 EOU in terms of CT-3 certificate-Credit of duty paid on such inputs not to be denied-Rule 3 and 44 of Cenvat Credit Rules, 2004". 3. As such, I find that the impugned order does not suffer from any infirmity and needs to be upheld. Accordingly, appeal filed by the Revenue is rejected and impugned order is upheld.
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