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<h1>Appeal successful in retaining proforma credit despite procedural lapse.</h1> The appeal was allowed, setting aside the Collector's order requiring reversal of proforma credit due to the appellants' eligibility despite a procedural ... Proforma credit The appeal was against Order-in-Original No. 45/88 requiring reversal of proforma credit. The appellants were found eligible for proforma credit despite a procedural lapse in not entering certain items in RG 23 Part I. The Collector's order was set aside, and the appeal was allowed.
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