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1999 (5) TMI 211 - CEGAT, NEW DELHIExtract: .......eal against the Assistant Collector rsquo s order the appeal before the Commissioner (Appeals) was filed by the Revenue against the extension of credit by the Assistant Collector on glass bottles . We, therefore, hold that credit is not available on tiles/ceramic goods and powder syrup and hardener. 4. emsp In the result the appeal partly succeeds.
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