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2008 (1) TMI 154 - CESTAT, BANGALORERevenue contends that their registration has been cancelled therefore, they are not eligible for credit - It is also contended that the process of splitting & cutting of paper doesn’t amounts to manufacture therefore, the appellants paying duty & availing credit is not as per law – held that registration granted has been restored by Tribunal – moreover issue with regard to impugned processes amounting to manufacture or not is a settled issue in favor of assessee – hence credit was justified
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