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2005 (1) TMI 451 - CESTAT, NEW DELHIExtract: ......... They are eligible to take credit of duty paid on the impugned transmission assemblies whether used in the manufacture of dutiable tractors or tractors exempted from payment of duty subject to fulfilment of the procedure prescribed in Rule 57CC of the Central Excise Rules, 1944. rdquo 4. emsp The ROM application is disposed of in the above terms.
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