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1997 (12) TMI 226 - CEGAT, MUMBAIExtract: .......he complete machines which are covered by the exclusion clause in the Explanation to Rule 57A. Parts of machines, machinery etc. would not be covered by the exclusion clause as held in Tribunal rsquo s decision in Union Carbide v. CCE. The goods would have to be held to be inputs on this score also. 4. emsp Appeal allowed. Impunged order set aside.
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