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2000 (9) TMI 374 - AT - Central ExciseExtract: .......The bill of entry filed showed the address of the importer s registered office and it is not disputed, that the total of the credit taken by both the factories did not exceed the credit that could be taken. The ratio of the earlier decision of the Tribunal will apply. 4. emsp The appeal is allowed and impugned order set aside. Consequential relief.
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