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2002 (11) TMI 216 - CEGAT, COURT NO. IV, NEW DELHIExtract: .......3. All other fabrics 12 70 8 4.5 Deemed credit is in lieu of duty paid on fibres, yarns, dyes, chemicals, consumables and packaging materials . 4. In the light of the above circular of the Board there can be no doubt on the correctness of the claim put forward by the appellant. We, therefore, set aside the order impugned and allow this appeal also.
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