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2004 (11) TMI 252 - CESTAT, NEW DELHIExtract: ....... otherwise by the manufacturer of the inputs, the appellants are entitled for the credit in respect of the duty paid of the inputs. In this circumstances, the credit cannot be denied to the appellants only on the ground that the duty was paid by the manufacturer of the inputs under Protest. The impugned order is set aside and the appeal is allowed.
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