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2000 (5) TMI 71 - AT - Central ExciseExtract: .......y paid on the inputs was made to the input-manufacturers. Accordingly the referred issue stands answered in favour of the Revenue by application of the Hon ble Supreme Court s ruling in Citedal Fine Pharmaceuticals (supra). In the light of this, the order of the lower appellate authority has to be upheld. We order accordingly and reject the appeal.
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