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1997 (3) TMI 322 - CEGAT, CALCUTTAExtract: .......refore, of the view, that there is no discrepancy between their declaration under Rule 57G and what has been actually brought by them. Merely on these small discrepancies by way of headings of the various inputs credit cannot be disallowed. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellants.
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