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1999 (12) TMI 486 - AT - Central ExciseExtract: .......tilized in the manufacture of export product again would be significant in considering the applicability of 203 or 204/92. But it is entirely irrelevant insofar as denial of credit is concerned. 4. emsp In the result, we do not find it possible to sustain the order of the Commissioner and set it aside and allow the appeal with consequential relief.
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