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1997 (1) TMI 201 - AT - Central ExciseExtract: .......d not be utilised for the payment of duty on similar final product cleared for home consumption, then the credit amount is to be adjusted by way of refund. The ratio of the decision of this Tribunal in case of M/s. Hindustan Motors Ltd. (supra) is fully applicable in the present case. Hence the impugned order is set aside and the appeal is allowed.
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