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2003 (9) TMI 216 - CESTAT, KOLKATAExtract: ....... has rightly observed that the provisions of Rule 57AH are not applicable inasmuch as the said credit remained only on record and was not utilised by the respondents and as such there was no financial accommodation. We do not find any infirmity in the views taken by the Commissioner (Appeals). Accordingly, we reject the appeal filed by the Revenue.
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