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2005 (2) TMI 386 - AT - Central ExciseExtract: .......re cannot deny credit taken on the inputs that were used in the manufacture of such non-dutiable goods on which duty was however paid. The Tribunal held the same view in Vinayak Industries v. CCE Rajkot 2003 (159) E.L.T. 456 (Tri. - Mumbai) . 5. The appeal is allowed. The order of the Commissioner is set aside. (Operative part pronounced in Court).
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