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2000 (7) TMI 609 - CEGAT, NEW DELHIExtract: .......ed by the decisions of this Tribunal in the case of Rama Cables and Wires Ltd. and Nisha Conductors. We do not see any reason to disagree with these decisions. Following the ratio of these decisions, we hold that cross utilization of credit earned on common inputs is permissible. 8. emsp The appeal is, therefore, partly allowed and partly remanded.
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