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1999 (1) TMI 74 - CEGAT, NEW DELHIExtract: .......egard to the clear language of the proviso to Rule 56A(2) of the Central Excise Rules, we hold that the respondents are not entitled to proforma credit and it is immaterial whether they have claimed for classification under T.I. 68 for the purpose of CV duty or not. In the result, we set aside the impugned order and allow the appeal of the Revenue.
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