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1997 (6) TMI 156 - CEGAT, NEW DELHIExtract: .......obtained, is also found to be without basis as determined in the citation made by the ld. Counsel. 5. emsp In the result, the appellant succeeds. The case is remanded back to the Assistant Collector for determining whether the impugned goods were used in the manner prescribed under Rule 57H and for granting appropriate credit if he is so satisfied.
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