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1997 (8) TMI 190 - AT - Central ExciseExtract: .......a situation does not present itself in the present case as the credit was not left unutilised vis-a-vis the final product made from the inputs in question. In view of this position and in the light of the Tribunal decision in Everest Convertors case (supra), I accept the plea of the appellant and set aside the impugned order. The appeal is allowed.
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