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1999 (12) TMI 203 - CEGAT, MUMBAI
Extract:
....... to conclude that the effect of amendments made to rule in May, 1995 was to permit credit of duty paid on inputs used to manufacture steam which was in turn used for manufacture of exempted or nil duty rated final product or for any other purposes. 13. emsp Accordingly, the appeals are allowed and the impugned order set aside. Consequential relief.