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1992 (1) TMI 265 - CEGAT, NEW DELHIExtract: .......e circumstances, the departmental circular cited by the learned DR does not advance the department rsquo s cause. Even otherwise it is not binding. That apart the department itself admits that Rule 57A allows modvat credit for packing material. In the circumstances we hold that the learned Collector (Appeals) was right. Hence we dismiss the appeal.
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