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1993 (2) TMI 214 - CEGAT, BOMBAYExtract: .......e 57E. Hence the question of resort to the provisions of Rule 57E does not arise, in the facts and circumstances of the case. In the result, I find that the objection taken by both the authorities below is not sustainable. I, therefore, allow the appeal with direction to restore the credit disallowed by the lower authorities, in the Modvat account.
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