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1996 (2) TMI 275 - CEGAT, MADRASExtract: .......d sector covered in Rule 57B. On reading of Rule 57H and also bearing in mind the purpose for which Rule 57B was introduced, I am of the view that the benefit of MODVAT Credit available would be equivalent to the duty actually paid on the inputs lying in stock in terms of Rule 57H. The impugned order is, therefore, set aside and the appeal allowed.
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