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2007 (11) TMI 115 - CESTAT KOLKATAStock of inputs as on 1-4-2000 which were bought from the units working under Compounded Levy Scheme which stood abolished from 31-3-2000 - Circular No. 522/2000, dated 31-3-2000 permitted the assessees to take deemed credit of duty in respect of such inputs – duly wrote a letter to Jurisdictional Officers to inform about taking credit - proceedings proposing to deny the credit to them is not legal - appeal is allowed with consequential benefit to the appellants
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