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1983 (11) TMI 292 - CEGAT NEW DELHIExtract: .......this score does not seem to be correct. The proforma credit under Rule 56A is not set off duty because correlation between the raw material and the finished product is not necessary under this rule. Therefore, proforma credit cannot be taken as a set off of duty and would not in any way dilute the challenge to levy on the ground of double taxation.
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