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1991 (9) TMI 217 - CEGAT, BOMBAYExtract: .......cise duty makes it clear that wherever input exemption is provided for in respect of basic duty, similar benefit is also available for special excise duty. In view of this legal authority available, Rule 56A which provides for input relief for basic duty is also available for special excise duty. Hence we allow the appeal with consequential relief.
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