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1988 (6) TMI 206 - CEGAT, MADRASExtract: .......emanded to the Deputy Collector for re-determining the eligibility for simultaneous avail-mert of MODVAT and proforma credit by the appellant on inputs after 15.4.1987 in the light of the substitution of sub-rule (9) by Notification 117/87, and in the light of the findings given above in this regard. 6. The appeal is disposed of in the above terms.
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