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2004 (1) TMI 129 - AT - Central ExciseExtract: .......can not be disallowed to them, especially when there is no dispute regarding the receipt of the dutiable goods by them and utilization of the same, in the final products. 5. In view of discussions made above, the impugned order is set aside. Both the appeals of the appellants are allowed with consequential relief, if any, permissible under the law.
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