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2007 (12) TMI 110 - CESTAT, NEW DELHIManufacture of acrylic mink blankets – waste arise during mfg. of goods to be exported – credit of inputs contained on waste is refundable or not - refund is admissible in respect of inputs used in the manufacture of final product which are cleared for export- no dispute regarding the use of inputs in the manufacture of final products which was cleared for export - no prohibition under the Rules for claiming refund in respect of credit on inputs contained in the waste – revenue appeal dismissed
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