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2002 (12) TMI 164 - AT - Central ExciseExtract: .......ity. The storage of inputs outside the factory premises, prior to being brought to the factory, is specifically recognized by the aforesaid Circulars of the Board and the Commissioner. 4. In view of what has been stated above, the appeals are allowed after setting aside the impugned order. Appellant shall be entitled to consequential relief if any.
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