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2004 (11) TMI 443 - CESTAT, NEW DELHIExtract: .......ovides that inputs used as fuel are excluded from the scope of Rule 57AD(2)(b) of Cenvat Credit Rules. The Rule 57AD(2) applies for lsquo other than fuel rsquo . In the present case, RFO is used as lsquo fuel rsquo for generation of the steam. Therefore, in these circumstances, we find no infirmity in the impugned order. These appeals are rejected.
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