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2008 (7) TMI 310 - HC - Central ExciseAssessee installed new machinery & informed the dept. as to the optimum yield that could be achieved – no material on record to conclude that the machine is yielding optimum production immediately upon installation - denial of credit on inputs used in mfg. of goods which had been lost, could not be upheld – optimum yield was not achieved – held that no case for clandestine removal of goods was made out as there is no any evidence to show movement of large quantities of goods – appeal dismissed
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