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1998 (5) TMI 73 - CEGAT, NEW DELHIExtract: .......epartment that the duty was not paid on the inputs in question. Once the fact of duty paying another (sic) and the inputs is not disputed the credit should not be disallowed to the assessee. In this view, I do not find any reason to interfere with the impugned order passed by the Commissioner (Appeals) and reject the appeal filed by the Department.
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