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1990 (12) TMI 338 - AT - Central ExciseExtract: .......inished products, the credit, in our view, cannot be reversed even when a particular input may be deleted from the specified categories of the inputs under Rule 57A”. 4. In view of above, we hold that the learned lower appellate authority was right in rejecting the plea of the Revenue. The appeal filed by the Revenue is accordingly dismissed.
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