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1990 (11) TMI 240 - AT - Central ExciseExtract: .......the said duty, what the Scheme allows is to avail of the credit of the duty paid on the inputs. We fail to see how in such circumstances it can be said that once credit of duty paid thereon is taken, the inputs lose the character of duty paid inputs for the purpose of Notification No. 132/86. 9. We set aside the impugned order and allow the appeal.
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