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1999 (4) TMI 358 - CEGAT, NEW DELHIExtract: .......of any interest by the three units does not make such advances working capital provided by Troika to the three units. 9. emsp In the light of the above discussions, we find that the impugned order does not sustain either on law or on facts. The same is therefore set aside and all the 11 appeals allowed with consequential benefits to the appellants.
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