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1979 (6) TMI 103 - AT - Central ExciseExtract: ....... repaid in due course. Accordingly, it was held that the rebate was not one in the nature of discount but in the nature of loan repayment and, therefore, deduction would not be admissible. For the same reasons, we hold that deduction claimed in this case in respect of rebate also would not be admissible. 5. emsp The appeal is accordingly dismissed.
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