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2005 (2) TMI 418 - AT - Central ExciseExtract: ....... to the manufacture of final products. The fact that the Departmental officers issued the end-use certificate on the basis of records maintained by the appellants strengthens the case of the appellants regarding time bar. The Order-in-Original has no merits. Hence we allow the appeal with consequential relief. (Pronounced in the court on 10-2-2005)
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