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1990 (12) TMI 237 - CEGAT, MADRASExtract: .......dispute in regard to the use of the inputs for the specified finished products, the credit, in our view, cannot be reversed even when a particular input may be deleted from the specified categories of the inputs under Rule 57A. In the above view of the matter, therefore, we hold that there is no merit in the appeal and accordingly dismiss the same.
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