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    <title>1990 (2) TMI 208 - CEGAT, NEW DELHI</title>
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    <description>Proforma credit under Rule 56A was recognised as available for duty-paid wrapper paper used in packing paper, following the Supreme Court position on manufacturers of wrapper paper. The matter was therefore sent back for fresh examination of eligibility on the basis of the relevant facts, documents, and material particulars, with the assessee to be given a personal hearing before any fresh order.</description>
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