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2016 (11) TMI 634 - AT - Central ExciseCENVAT credit - Rule 4(3) of the Customs (IGCRDMEG) Rules 1996 - concessional rate of duty - Held that: - Once the proper use of the goods in the specified final products have not been disputed by the Department, the exemption availed on the imported goods cannot be denied - appeal dismissed - decided against Revenue.
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