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2001 (8) TMI 653 - CEGAT, MUMBAIExtract: .......y committed by the appellants, in taking credit in RG 23C Part II according to him credit can be taken on inputs only in RG 23A Part II. He therefore submits that the irregularity should be set right and the appellants should take credit under the relevant heading. The ld. Counsel fairly states that this would be done immediately by the appellants.
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