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1989 (11) TMI 166 - AT - Central ExciseExtract: .......n the light of our observations above. He should also satisfy himself whether the respondents in the present proceedings satisfy the requirements under Rule 57H(2) of the Central Excise Rules regarding payment of duty after 31st January, 1986 unless in respect of such inputs credit was being availed under any Rule or Notification prior to 1-3-1986.
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