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2002 (8) TMI 756 - CEGAT, KOLKATAExtract: .......laid down guideline to the effect that minor procedural lapses should not be made the basis for denying the credit to the assessee. Otherwise, I also find that there are a catena of judgments by the Tribunal to the same effect. In view of the foregoing, I set aside the impugned order and allow the appeal with consequential relief to the appellants.
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