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2005 (3) TMI 290 - CESTAT, BANGALOREExtract: ....... made by them. Therefore, it cannot be held that utilisation of Cenvat credit by the assessee was incorrect and not in terms of law. The order passed by the Commissioner (Appeals) is just, legal and proper. There is no need to interfere with the same. There is no merit in this appeal and the same is rejected. (Pronounced in open Court on 31-3-2005)
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