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1997 (6) TMI 321 - CEGAT, CHENNAIExtract: .......amely crates therefore could not be taken to be falling within the excluded category in terms of Explanation to Rule 57A under which the scope of the term lsquo input rsquo has been defined. In view of the above, respectfully following the decision of the Tribunal, we hold that there is no force in the plea of the Revenue and we dismiss the appeal.
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