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2003 (3) TMI 227 - AT - Central ExciseExtract: .......signments of the inputs in question was duty paid and was duly received in the Respondent s factory and utilised in the manufacture of their final product which was cleared on payment of duty. In these circumstances, we do not find any infirmity in the impugned order passed by the Commissioner (Appeals) and accordingly we reject the Revenue appeal.
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