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2004 (2) TMI 131 - CESTAT, CHENNAIExtract: .......e same rate of duty at which he had taken the credit, squarely applies to the facts of the present case. In view of our discussion and finding above, we are of the considered opinion that no differential duty is required to be paid by the appellants. We, therefore, set aside the impugned order and allow the appeal with consequential relief, if any.
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