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1998 (4) TMI 262 - AT - Central ExciseExtract: .......that the appellants are entitled under Rule 57F(3) to utilise credit earned on the inputs on the machined flanges exported under bond for the clearances for home consumption on payment of duty of unmachined flange falling under the same sub-heading of CETA. The Appeals are allowed. The appellants will be entitled to consequential relief as per law.
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