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1999 (2) TMI 616 - CEGAT, MADRASExtract: .......pectfully applying the ratio of these two decisions directly relating to lubricating oil and in view of the findings above, I find that Lubricating oil and grease would qualify as inputs under Rule 57A in the circumstances of this case and therefore I set aside the Order-in-Appeal impugned. The appeals succeed with consequential relief, as per law.
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