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2000 (11) TMI 724 - AT - Central ExciseExtract: .......ity. Even if it is valued at higher rate at Pune factory, the same credit duty would be available to the assessee when it is removed from Pune to Pithampur factory. The whole case has been wrongly assessed to tax. We are of the view that the order suffers from infirmity, hence it is set aside. Appeals are allowed with consequential reliefs, if any.
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