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2004 (10) TMI 360 - CESTAT, MUMBAIExtract: .......le though under the erstwhile Rule 57E, the credit could be permitted against such a document. 4. emsp I find that the case of the appellants is squarely covered by the ratio of the CEGAT judgment in the case of Bell Ceramics (Supra). Accordingly, the appeal succeeds and the same is allowed with consequential relief, if any, in accordance with law.
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