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2001 (2) TMI 194 - AT - Central ExciseExtract: .......t that end. Since however, the appellants have not taken the credit on the strength of such certificate and no findings relating to the same are given by the lower authorities, no comments are called for in this regard. 10. In view of the above analysis, the appeal fails and the same is rejected upholding the orders passed by the lower authorities.
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