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2001 (4) TMI 331 - AT - Central ExciseExtract: .......is no dispute that the cheques presented by the appellants were subsequently encashed by the Revenue and no cheque was dishonoured, the date of presentation of the cheque has to be taken as the relevant date for the purpose of taking credit. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant.
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