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1999 (1) TMI 137 - CEGAT, MADRASExtract: .......nding equal amount of credit has been taken at the appellants rsquo end who received this inputs. In view of these findings, I find that the Order-in-Appeal impugned needs to be set aside as no case worth the name has been made out under law. The Order-in-Appeal is, therefore, set aside and the appeal succeeds with consequential relief, as per law.
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