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2003 (8) TMI 457 - CESTAT, NEW DELHIExtract: .......e was also mentioned as 15 adv. Therefore, the respondents having discharged the duty at that rate while receiving the inputs, had been rightly allowed the credit at that very rate. Consequently, I do not find any illegality in the impugned order of the Commissioner (Appeals) and the same is upheld. 4. emsp The appeals of the Revenue are dismissed.
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