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2003 (10) TMI 195 - CESTAT, MUMBAIExtract: .......duct. The decision of the Tribunal in CCE v. Modi Rubber Ltd. - 2000 (119) E.L.T. 197 is sufficient authority to say that even in the absence of claim under Rule 57A the goods would be entitled to credit under that rule if otherwise so eligible and declaration is made under 57T. 5. The appeal is accordingly allowed and the impugned order set aside.
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