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1999 (2) TMI 156 - CEGAT, MUMBAIExtract: .......heading would not result in denial of credit. This has been so held in Tribunal judgment in the case of Maxxon India Ltd. v. CCE - 1997 (95) E.L.T. 532. 5. emsp The case law cited by the JDR is not relevant inasmuch as all the three inputs were duly declared. 6. emsp On consideration of the facts, I find no merit in the appeal and dismiss the same.
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