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    <title>2007 (5) TMI 95 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants, affirming their entitlement to duty credit based on the actual date of goods receipt. The Tribunal emphasized that duty credit is allowable as soon as goods are received in a factory, regardless of the entry date in the register. Consequently, the impugned order was set aside, and the appeal was allowed with consequential benefits to the appellants.</description>
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      <title>2007 (5) TMI 95 - CESTAT, KOLKATA</title>
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      <description>The Tribunal ruled in favor of the appellants, affirming their entitlement to duty credit based on the actual date of goods receipt. The Tribunal emphasized that duty credit is allowable as soon as goods are received in a factory, regardless of the entry date in the register. Consequently, the impugned order was set aside, and the appeal was allowed with consequential benefits to the appellants.</description>
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