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1998 (7) TMI 241 - AT - Central ExciseExtract: .......llowing question of law for consideration by the Hon rsquo ble Allahabad High Court - ldquo Whether under Rule 57H of the Central Excise Rules, 1944, as it stood in April 1990, prior permission of the Assistant Collector is necessary before an assessee can avail credit of duty paid on the inputs rdquo . 7. emsp The Reference Application is allowed.
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