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    <title>Court Rules on Reversal of Credit Post-Fire: Impact of RG-23A and PLA Balances on Tax Liabilities Explained.</title>
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    <description>Benefit of Closing Balance of RG-23A and PLA post fire accident - goods lost in fire - reversal of credit on inputs not used in the manufacturing - Decided partly in favour of Assessee. - AT</description>
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