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2007 (4) TMI 586 - CESTAT, AHMEDABADExtract: .......y M/s. Oshi Export, supplier in this case. 3. emsp In the light of the above evidence I hold that the appellant has taken sufficient precautions as in terms of Rule 7(2) of Cenvat Credit Rules, 2002 and the credit taken by the appellant is in order. 4. emsp The appeal is allowed with consequential relief. (Dictated and pronounced in the open Court)
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