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1995 (3) TMI 242 - CEGAT, NEW DELHIExtract: .......2 . In the later decision, the Bench had allowed credit on the rubber chemical was not described by name, although a more general description was given. It would be also unrealistic to disregard the fact that description was filed before procedural requirement relating to Modvat credit has been crystalised. In the circumstances, I allow the appeal.
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