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1998 (11) TMI 303 - CEGAT, MUMBAIExtract: ....... appellants that in the absence of the specific provision providing for the situation in the statute, the same cannot be interpreted against the assessee. Therefore, on the facts and in the circumstances of the case, the appellants are eligible to take credit of the disputed amount in their RG 23A Part II account. The appeal is, therefore, allowed.
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