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1996 (7) TMI 305 - AT - Central ExciseExtract: .......n was made between machinery which is specifically excluded and parts thereof which were not specifically excluded in dealing with the admissibility of the goods. That logic does not apply to the goods before us. 8. emsp I hold that lubricants and greases are not eligible inputs in terms of Rule 57A. I uphold the lower order and reject this appeal.
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