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2005 (3) TMI 209 - AT - Central ExciseExtract: ....... paid by them on the drawn wire. It is brought to our notice that there is no claim for refund by the drawn wire supplier. In this view of the matter, the applicants rightly availed credit on the inputs supplied to them by the manufacturer of their final product. We waive pre-deposit of duty and penalty and stay recovery thereof pending the appeal.
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