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2004 (11) TMI 619 - AT - Central ExciseExtract: .......aving jurisdiction over the factory of the manufacturer, to allow the credit ignoring minor procedural lapses provided the inputs have suffered duty and are being used in the process of manufacture. Thus, I do not find any merit in the appeal, filed by the Revenue, which is rejected. (Operative part of order pronounced in open Court on 30-11-2004).
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