1997 (5) TMI 53

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..... the duty of excise whereof tax credit is available would be in respect of such duty of excise as is chargeable under Central Excises and Salt Act alone. The question has already been answered by this Court in the case of Associated Cements Co. Ltd. v. Director of Inspection, Customs and Central Excise, New Delhi - 1985 (20) E.L.T. 239 (S.C.) = (1985) 2 SCC 719. In that case, it was held that the .....

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