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2001 (9) TMI 468 - CEGAT, MUMBAIExtract: .......advanced on the other citations made by him. It is correct that in the absence of marking of the proper inputs the manufacture would not be able to manufacture final products. Such pens are therefore eligible modvatable inputs. The second appeal filed by the Revenue also therefore does not succeed. 6. emsp In the result these appeals are dismissed.
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