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2001 (8) TMI 228 - AT - Central ExciseExtract: ........ Thermal Coatings Pvt. Ltd. v. CCE - 1993 (63) E.L.T. 176 . Therefore, the failure merely to specify the input under Rule 57T should not be a bar for claiming credit. We are therefore of the view that the credit would be available to these chemicals under Rule 57A. 5. Appeals E/2265 and 2266/96 are allowed and appeals E/1117 and 1129/97 dismissed.
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