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2004 (3) TMI 221 - CESTAT, MUMBAIExtract: .......to which the provisions prevalent after 1-3-2002 and prior to 1-4-2000 would be deemed to have been in operation during the period of interregnum. The appellants are entitled to take hundred per cent of credit of duty paid on the capital goods received in their factory. 8. The appeal is allowed. The order of the Commissioner (Appeals) is set aside.
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