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2002 (5) TMI 167 - CEGAT, CHENNAIExtract: ....... on the basis of the Certificate A issued. In the result while we hold that the appellants are entitled to the credit to the tune of Rs. 15,00,000/-, they are not entitled to the credit availed on certificate A, for an amount of Rs. 7,09,087/-. In view of the above discussion, the appeal is partially allowed in the above terms. Ordered accordingly.
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