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2004 (1) TMI 167 - CESTAT, MUMBAIExtract: .......ute about debiting of the 10 of the required amount and return of the impugned goods after due processing by the job workers, I am of the view that the appellants are eligible for the input duty credit. Accordingly, the impugned orders passed by the lower authorities are set aside and appeal is allowed with consequential benefits to the appellants.
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