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2004 (7) TMI 247 - AT - Central ExciseExtract: .......can cover even the semi-finished goods. Notwithstanding this, as discussed above, since the second entry of the goods from the job workers is held by one to be not coming in the way of taking of deemed credit, the order passed by Commissioner (Appeals) is sustainable. 11.Accordingly, I find no merit in the revenue s appeal and the same is rejected.
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