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2000 (9) TMI 368 - CEGAT, NEW DELHIExtract: .......toms Tariff Act, 1975 paid on such inputs. Therefore, the ratio of the Larger Bench decision is squarely applicable to the facts of this case and following the ratio thereof, we hold that the appellants are entitled to credit of Rs. 9,13,340/- availed in March and April, 99, set aside the denial of credit taken from 28-2-1999, and allow the appeal.
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