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2000 (7) TMI 118 - AT - Central ExciseExtract: .......rm the traders, to whom the raw-material was shown to have been returned. Therefore, in absence of such evidece, the revenue cannot say that no raw material was returned, but was used in the manufacture of the final product. 9.In view of the above discussion, we find no infirmity in the impugned order. The appeal, filed by the Revenue, is rejected.
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