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2003 (3) TMI 217 - AT - Central ExciseExtract: .......on and in view of the ratio laid down in the judgments in the case of SAIL v. CCE, Raipur (supra) and in the case of Hamco Mining and Smelting Co. Ltd. v. CCE, Surat, I do not find any reason to deny the credit to the appellants in the present case. Accordingly, I set aside the Order-in-Appeal and allow the appeal with consequential relief, if any.
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