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2000 (6) TMI 649 - CEGAT, NEW DELHIExtract: .......er of the Availer assessee. I cannot uphold the denial of credit under Rule 57-I as made by lower authorities. 4. emsp In view of my findings, I set aside the order with consequential relief and direct that the department is free to adopt the route of 57E to vary the credit if they opt to do so, they can follow it. 5. emsp Appeals allowed as above.
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