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    <title>1998 (4) TMI 332 - CEGAT, NEW DELHI</title>
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    <description>The assessee was held entitled to the return of the resumed RG 23A Part II register so that the credit recorded in it could be utilised in accordance with law. The Tribunal accepted that retention of the register would prevent lawful use of the available credit, and directed the Department to return the register forthwith.</description>
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      <link>https://www.taxtmi.com/caselaws?id=90641</link>
      <description>The assessee was held entitled to the return of the resumed RG 23A Part II register so that the credit recorded in it could be utilised in accordance with law. The Tribunal accepted that retention of the register would prevent lawful use of the available credit, and directed the Department to return the register forthwith.</description>
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