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1998 (3) TMI 285 - CEGAT, MUMBAIExtract: .......cording to tariff less the duty payable on the naphthalene used in the manufacture, while alone would be available as credit, and any amount of credit taken would not be credit of duty paid and is inadmissible. 4. emsp We therefore allow the appeal, and set aside the order of the Collector (Appeals) and restore the order of the Assistant Collector.
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