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2000 (4) TMI 72 - CEGAT, MUMBAIExtract: .......an input for carrying out a test of functioning of nozzles which are already manufactured. When this is so, it is quite facetatious to even suggest that these could be treated as inputs. To that extent I agree with the Addl. Commissioner s finding that this oil is not an input at all. 3. The learned DR adopts the reasoning of the lower authorities.
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