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1995 (7) TMI 210 - CEGAT, MADRASExtract: .......ct, the ratio of the judgment of the Hon rsquo ble Supreme Court we hold that the benefit of the money credit scheme in terms of Rule 57K read with Notification 45/89 cannot be allowed. We, therefore, allow the appeal of the Revenue. 5. emsp The cross objection is in the nature of comments and the same is therefore dismissed as misconceived in law.
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