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2002 (4) TMI 114 - AT - Central ExciseExtract: .......e appellants have paid amounts as duties, in excess of the credit availed. They were in any case eligible to issue credit eligible invoices as dealers. Therefore we find no evasion by availing credit in this case. 2. In view of our finding, we find no reason to uphold the orders of the lower authorities the same are set aside and appeal is allowed.
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