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2007 (11) TMI 244 - HIGH COURT OF PUNJAB AND HARYANAWhether credit of duty is admissible to the inputs in the present case in terms of erstwhile Rule 57C and 57CC of Central Excise Rules, 1944, used in both dutiable as well as exempted goods when no separate account has been maintained nor 8% duty reversed – on basis of interpretation of Rule 57C and 57CC CEA in case of M/s Super Auto (I) Ltd., Faridabad, the question of law is decided against the revenue and in favour of the respondent-assessee
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