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1989 (8) TMI 146 - CEGAT, SNEW DELHIExtract: .......7H(2). This contention has not been rebutted by the respondents. No rule or notification prior to 1-3-1986 which would allow credit of excise duty paid on the subject three inputs has been placed before us by the respondents. 6. ensp In the result, the appellant rsquo s contentions are upheld. The impugned order is set aside and the appeal allowed.
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