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2009 (8) TMI 1079 - DELHI HIGH COURTExtract: .......d be interpreted to include a credit lying to the account of the assessee. In view of the interpretation given above we accept the appeal and hold that the appellant is entitled to the benefit of the input-tax credit of Rs. 49,424 and hold that the same was available to the appellant on the transitional stock. The appeal is disposed of accordingly.
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