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1996 (9) TMI 434 - CEGAT, NEW DELHIExtract: .......on the plea that the assessee has taken credit of the duty paid on the inputs used in manufacture of these goods. rdquo 6. emsp In view of the above, the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Calcutta is not correct and is set aside. As a consequence, the appeal filed by the Department is allowed. Ordered accordingly.
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