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    <title>1998 (7) TMI 226 - CEGAT, MADRAS</title>
    <link>https://www.taxtmi.com/caselaws?id=89317</link>
    <description>Additional duty of excise levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was treated as excise duty in character for Rule 56A credit, so the assessee was entitled to avail credit under that scheme. The permission granted under Rule 56A was not held vague or merely general, because the inputs and duty nature were identified and the permission operated within the statutory credit framework. The appeal was allowed and the impugned order was set aside with consequential relief.</description>
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    <pubDate>Fri, 17 Jul 1998 00:00:00 +0530</pubDate>
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      <title>1998 (7) TMI 226 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=89317</link>
      <description>Additional duty of excise levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was treated as excise duty in character for Rule 56A credit, so the assessee was entitled to avail credit under that scheme. The permission granted under Rule 56A was not held vague or merely general, because the inputs and duty nature were identified and the permission operated within the statutory credit framework. The appeal was allowed and the impugned order was set aside with consequential relief.</description>
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      <pubDate>Fri, 17 Jul 1998 00:00:00 +0530</pubDate>
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