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1990 (12) TMI 247 - CEGAT, CALCUTTAExtract: .......ause in Rule 57A or by the exclusion in Notification 177/86, dated 1-3-1986, modvat credit has to be allowed. The cases cited by the learned Counsel definitely support their case as pointed out above. In the circumstances, the appeal is allowed. The appellants would be entitled to consequential reliefs. 5. The order was announced in the Open Court.
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