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2004 (4) TMI 162 - CESTAT, MUMBAIExtract: .......levied, credit would be eligible. It would be Revenue Neutral exercise within the same factory. The exemption of duty on removals for remaking, when bottles are not defective, would be called for under the notifications as held by ld. C.C.E. (Appeals). There is no merit in the appeals. The same are dismissed. 4. Cross objections stand disposed off.
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