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2002 (2) TMI 1079 - CEGAT, NEW DELHIExtract: .......own GP1s. It is well settled that a consignee of the goods cannot have a better title than what it is with the consignor. When the first stage re-rollers themselves are not entitled to the deemed credit, the question of their passing on of the same to others would not arise. There is no merit in these appeals and the same are accordingly dismissed.
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