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The appellant though engaged in the manufacture of Nuts and Bolts have also bought out duty paid Nuts and Bolts and thereafter they have carried out certain activities such as cleaning, testing and buttoning and cleared thereafter on payment of duty which is equal to the CENVAT credit. - Credit is admissible in view of the Rule 16

Central Excise - The appellant though engaged in the manufacture of Nuts and Bolts have also bought out duty paid Nuts a .....

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