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1990 (5) TMI 133 - CEGAT, MADRASExtract: .......e Member of this Tribunal in Purushotham Goculdas Plywood Company case (supra). Following the ratio of the aforesaid rulings of this Tribunal, we hold that the appellant would be entitled to take credit in respect of the goods in question and in this view of the matter we set aside the impugned order and allow the appeals with consequential relief.
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