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2001 (10) TMI 164 - AT - Central ExciseExtract: .......re a finding to that effect. The finding is only as regards use in manufacture of duty free goods and not use in other than the final products. Therefore, there is no reason to reverse the credit eligible otherwise. 4. In view of my findings, the appeal should be allowed after setting aside the orders of the lower authority. 5. Ordered accordingly.
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