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2000 (3) TMI 67 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......to Rule 57-I and that the proper course for the Revenue was to resort to Rule 57C for recovery of the credit taken by the manufacturer on the inputs which had admittedly been used in the manufacture of the product for which exemption had been availed such exemption having been availed under General Exemptions granted to the Small Scale Industries ?
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