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1991 (12) TMI 179 - CEGAT, BOMBAYExtract: .......nt of Rule 57E, the case merits to be examined under Rule 57E. Since the lower authorities have not examined the issue from this angle, I remand the case back to the Asstt. Collector for considering the eligibility for credit in terms of Rule 57E of the Central Excise Rules and pass orders in accordance with law. Appeal is allowed by way of remand.
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