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2003 (1) TMI 572 - CEGAT, MUMBAIExtract: .......es not sustain. 4. emsp The next ground, that such credit was available only following Rule 57H and that there was no declaration filed under that rule, does not come out of the original proceedings. Even otherwise where deemed credit is available in terms of Rule 57G, 57H cannot come into play. 5. emsp The appeal does not sustain and is dismissed.
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