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2007 (1) TMI 357 - CESTAT, MUMBAIExtract: .......it and are not governed by the provisions of Rule 9A(1) under which credit is admissible only on production of duty paying documents. 4. emsp In the light of the above discussion, I hold that deemed credit under Rule 9A(2) is admissible to the appellants and hence set aside the impugned order and allow the appeal. (Pronounced in Court on 31-1-2007)
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