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2005 (1) TMI 172 - CESTAT, BANGALOREExtract: ....... the credit on inputs contained in the waste. The decision of the Original Authority is correct. This view is confirmed by the decision of the CEGAT in the Darshan Agro Oils Ltd. quoted by the learned Advocate. Under these circumstances, the orders of the Commissioner (Appeals) have no substance. Hence we allow the appeal with consequential relief.
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