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2004 (5) TMI 508 - CESTAT, MUMBAIExtract: .......h continued by virtue of sub-rule (8) of Rule 56A. 2. emsp On hearing the ld. SDR and perusing the records and the relevant Rules, we find that there is no ground to interfere with the order of the lower Appellate Authority who has correctly extended the credit in terms of Rule 56A(8) and accordingly uphold the impugned order and reject the appeal.
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