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2004 (11) TMI 230 - CESTAT, MUMBAIExtract: .......The weight of the coils on which duty is paid tallies with the weight of the sheets on which credit was taken. It shows that there is a broad correlation between the coils and the sheets. The appellants are therefore entitled to the credit. 12.The order of the Commissioner is set aside. The appeals are allowed. (Operative part pronounced in Court).
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