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1996 (8) TMI 257 - AT - Central ExciseExtract: .......ratio of these decisions. The approach of the Collector therefore cannot be accepted. The appellants are eligible to availed of proforma credit. The lapse is more procedural one which can be rectified. The order passed by the Collector is therefore set a side, and appellants are held eligible for availment of proforma credit. The appeal is allowed.
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