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1991 (9) TMI 169 - CEGAT, MADRASExtract: ....... eligible to the Modvat Scheme benefit later in the year the benefit of transfer of proforma credit should be made available to them as was in case of assessees who became eligible to the said benefit with effect from 1-3-1986. We, therefore, applying the ratio of the rulings cited supra in regard to the interpretation of statute, allow the appeal.
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