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1999 (5) TMI 560 - CEGAT, MUMBAIExtract: .......more of these inputs as may be specified by the exporter. Applying this principle one of the one or more sets of inputs can be claimed as input. 15. emsp As a result of this discussion, we are of the view that the appeal succeeds and the appellant was entitled to claim credit. 16. emsp We therefore allow the appeal and set aside the impugned order.
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