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2000 (1) TMI 518 - CEGAT, CHENNAIExtract: .......succeeds. On issue with regard to eligibility of foundry chemicals, the decisions of the Tribunal are in favour of the assessee and the credit is not to be denied merely because of the same was claimed under the wrong rules. Therefore, the appeal of the Revenue on this score has to be rejected. Thus, the appeal is partly allowed as indicated above.
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