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1998 (1) TMI 168 - CEGAT, NEW DELHIExtract: .......emsp In the present case, the Commr. (Appeals) after verifying from the records came to the conclusion that there is no doubt in regard to the receipt of the inputs into the factory and are used in the manufacture of final product. 7. emsp In view of the above discussions, I find no merit in the appeal filed by the Revenue. The appeal is dismissed.
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