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    <title>2010 (1) TMI 1237 - CESTAT, BANGALORE</title>
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    <description>A right to money credit lawfully accrued under a notification is not extinguished merely because the notification is later rescinded. The accumulated credit therefore did not lapse on rescission and remained available for utilisation. The reasoning also accepted that credit earned by one unit of a manufacturer could be used for the benefit of another unit of the same manufacturer, subject to the conditions of the original scheme. The Revenue&#039;s challenge failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=190861</link>
      <description>A right to money credit lawfully accrued under a notification is not extinguished merely because the notification is later rescinded. The accumulated credit therefore did not lapse on rescission and remained available for utilisation. The reasoning also accepted that credit earned by one unit of a manufacturer could be used for the benefit of another unit of the same manufacturer, subject to the conditions of the original scheme. The Revenue&#039;s challenge failed.</description>
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