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1998 (8) TMI 268 - AT - Central ExciseExtract: ....... entry on semi-finished goods and hence, since the goods in any case were not falling under Heading 72.06, no deemed credit was available on those goods. In that event, the said appeal has no merits and does not succeed. However, the other seven appeals succeed accordingly, as discussed above, with consequential relief, if any. Ordered accordingly.
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