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1993 (11) TMI 164 - AT - Central ExciseExtract: .......o question of the same being held as not having been utilised or taken correctly. The Revenue should in our view demand duty on these inputs which are lying in stock on the date these were taken in use after 1-10-1987, the date when the Notification No. 203/87 became operative. With the above observation, we dismiss the appeal filed by the Revenue.
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