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2001 (10) TMI 961 - CEGAT, MUMBAIExtract: .......ition of inputs. 2. emsp I have carefully considered the rival submissions. I agree with the assessee that gummed tapes are in the nature of packing material and since Rule 57A defines inputs as including packing materials, the item in dispute is eligible to credit in terms of Rule 57A. I, therefore, uphold the impugned order and reject the appeal.
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