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2004 (3) TMI 295 - CESTAT, MUMBAIExtract: .......t of the duty paid on the inputs in question. 7. In the light of the analysis made by me above, I hold that orders of the lower authorities restricting the credit on inputs used as fuels were not proper. Accordingly I set aside the said orders and allow the appeal filed by the appellants. 8. Consequently the appeal filed by the revenue is rejected.
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