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2004 (3) TMI 243 - CESTAT, BANGALOREExtract: .......eversed the credit of duty utilized in manufacture of exempted goods. Therefore, the demands raised cannot be confirmed and requires to be set aside. Furthermore, for the relevant period there was no provision of recovery of duty in terms of Rule 57CC as held in the cited judgements. In that view, the impugned order is set aside and appeal allowed.
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