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2003 (9) TMI 596 - CESTAT, NEW DELHIExtract: .......ble. 3. emsp We find that this rule was amended retrospectively by the Finance Act, 2003 and the provisions of the rule, on the basis of which credit was denied, were deleted. This factual position is not disputed by the revenue. Hence, in view of the amendment made in Rule 57R(8) of Rules, the impugned order is set aside and the appeal is allowed.
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