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2001 (5) TMI 42 - HC - Income TaxExtract: ....... to get deduction of the excise duty of the hot rolled rods manufactured during the previous years referable to the asst. yrs. 1971-72 to 1975-76. However, in the event the petitioner succeeds in the pending writ petition filed challenging the decision of the excise authority then this benefit will not be applicable. Thus, the application succeeds.
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