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2005 (5) TMI 201 - CESTAT, NEW DELHIExtract: .......at the credit would available on the inputs used in the final product exported, is not of any help to the respondents, in view of the facts detailed above. 4. In the light of the discussions made above, the impugned order is set aside and the appeal of the Revenue is allowed, with consequential relief as per law. (Order dictated in the open Court).
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