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2003 (7) TMI 553 - CESTAT, MUMBAIExtract: .......le (1) of that rule which defines the term inputs. The ratio of the unreported decision of the Tribunal in Kalyani Steels Ltd. v. C.C.E. since reported in 1998 (99) E.L.T. 620 (Tribunal) , in which credit under Rule 57A has been permitted to refractory bricks, will apply. 4. emsp The appeal is consequently allowed, and the impugned order set aside.
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