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1997 (5) TMI 131 - CEGAT, NEW DELHIExtract: .......s except for the reprocessed inputs in question received by the appellants. The appeal is allowed on the above terms. Following the ratio of the judgment of the Tribunal, we hold that the appellants were entitled to taking credit on the basis of the document produced by them. In the result, the impugned order is set aside and the appeal is allowed.
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