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1999 (1) TMI 545 - CEGAT MADRASExtract: .......cation as per above. If on verification it is found that these subject capital goods were, also used for manufacture of synthetic yarn, then since declaration thereof was filed before taking credit, and duty thereon having been paid after 1-3-1994, credit thereon shall be allowed by him to the full extent. Revenue appeal is disposed of accordingly.
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