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2003 (11) TMI 126 - AT - Central ExciseExtract: .......the credit in respect of the glass bottles and the other inputs lying in stock as on 1-4-2000. The said decision has been taken after taking into account all the provisions of law and the earlier decisions. 4. Accordingly by following the ratio of the decision in the case of M/s. Lumbini Beverages we reject the appeal and uphold the impugned order.
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