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2003 (8) TMI 135 - CESTAT, MUMBAIExtract: .......ellants herein are using the Lathe machines for the purpose set out above. 5. In the result, I hold that the appellants are entitled to credit on cement, H.S.S. hand tap under the provisions of Rule 57Q and on chemical formulations under the provisions of Rule 57A of the Central Excise Rules, 1944, set aside the impugned order and allow the appeal.
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