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2002 (4) TMI 598 - CEGAT, CHENNAIExtract: .......rsquo s circular dated 8-11-94 the credit can be taken in similar circumstances before 31-12-94. The Commissioner after due analysis has applied the ratio of the Tribunal rsquo s judgment in this issue. In my humble opinion the Tribunal rulings are binding on this Bench and it cannot be distinguished. For that reason the Revenue appeal is rejected.
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