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2005 (11) TMI 122 - CESTAT, CHENNAIExtract: .......d the retrospective effect thereof covering the period of dispute in this case. 4. The above provisions are self-explanatory and the same entitled the appellant to take Cenvat credit of the duty paid on the wire rods by the manufacturer. Accordingly, the impugned order is set aside and this appeal is allowed. (Dictated and pronounced in open Court)
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