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2001 (10) TMI 981 - CEGAT, BANGALOREExtract: ....... under Rule 57A in the facts of this case. 3. emsp In view of my finding the appeals are disposed off in the above terms i.e. credit on lubricating oil is admissible while credit on welding electrodes for manufacture of plants and machinery is not admissible under Rule 57A. Thus these appeals and cross objection are disposed off in the above terms.
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