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2009 (10) TMI 815 - AT - Central ExciseExtract: ....... inapplicable as there is no dispute to the availability of the credit on the inputs and there are no revenue implications involved. 12. I thus hold that the impugned order passed by the Commissioner (Appeals) is not sustainable. The same is set aside and the Appeal is allowed with consequential relief as per law. (Pronounced in court on 7-10-2009)
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