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2007 (11) TMI 258 - HC - Central ExciseNotification 177/86 restrict credit to specified inputs validity of this notification challenged by assessee on ground that Central Govt. is not empowered to restrict credit to specified inputs but can only specify the final products & duty u/r 57A held that Rule 57A cant be regarded as extraneous to the statutory provisions which empowers the govt. to exclude some inputs - held that the notification was not in any way repugnant to the rule making authority u/r 57A appeal dismissed
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