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1997 (12) TMI 637 - AT - Central ExciseExtract: .......would not be sufficient to deny the credit. The Tribunal has held in Union Carbide (India) Ltd. v. C.C.E. - 1996 (86) E.L.T. 613 that parts of machines, machinery, apparatus etc. do not come within the scope of the Explanation to Rule 57A which specifies the excluded category of inputs. 5. We, therefore, decline to interfere. Appeal dismissed.
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