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2005 (11) TMI 150 - AT - Central ExciseExtract: .......s also expressed in the Maruti Udyog reported in 2000 (115) E.L.T. 433 where it has been held that inputs damaged during the process of assembling the motor vehicles are eligible for the credit. There is no infirmity in the impugned order. The order is correct and legal. Hence, the Revenue appeal is rejected. (Pronounced and dictated in open Court)
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