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1995 (1) TMI 163 - AT - Central ExciseExtract: .......vat credit on duty paid inputs used in goods allowed for destruction. In the circumstances, the Collector should pass a speaking order by observing the principles of natural justice and it is open for the appellants to approach the Tribunal with the order of the Collector. In view of the aforesaid position, the appeal may be treated as disposed of.
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