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2004 (3) TMI 241 - CESTAT, NEW DELHIExtract: .......t of receipt and use of inputs for the manufacture of exempted as well as dutiable goods. In the present case, the respondents were reversing the credit taken on the inputs used in the manufacture of exempted goods at the time of clearance. In view of the decision of the Tribunal, we find no infirmity in the impugned order. The appeal is dismissed.
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