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1992 (4) TMI 161 - CEGAT, BOMBAYExtract: .......icatory nature? (iii) Whether for this purpose, Rule 57A can be read without recourse to provisions of Rule 57E and Rule 57G? (iv) Whether, in a case where no credit was taken at all, initially at the time of receipt of inputs, can it be provided for subsequently under Rule 57A without reference to compliance to the provisions of Rules 57E and 57G?
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